Internal check is an element of the internal control system which ensures that the activities of an individual in the organization or entity, is automatically, checked by another individual.
Internal check is boosted by the segregation of duties such that no person can carry out a transaction from initiation to conclusion without his work coming under the check of another person.
Internal checks can also be defined as: ―The checks on the day to day transactions which operate continuously as part of the routine system whereby the work of one person is proved independently or is complementary to the work of another, the objective being the prevention or early detection of errors and fraud.
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