Implementing Internal Control in Public Administration

This book examines internal control as a dynamic organisational system shaped by human judgement, formal structures, and feedback processes rather than as a static compliance mechanism. Integrating internal control theory, governance, and system dynamics, it explains how control arrangements evolve over time and why well-intended controls may produce unintended consequences. Through analytically grounded case narratives, the book shows how control failures emerge from erosion, misalignment, and symbolic use of controls, and provides conceptual tools for understanding and improving the long-term effectiveness of internal control in practice.