This how-to guide was developed for programme managers and donors who seek to understand and assess the strength of internal control functions in government agencies responsible for enforcing laws against illegal wildlife trade (IWT). 

Broadly, “internal controls” refers to systems of policies, procedures and practices to prevent, detect and respond to issues, errors and irregularities. 

Systems of internal control can be very effective in addressing corrupt conduct, which is the focus of this quick guide. But internal controls can also address other problems that affect an organisation’s efficiency and effectiveness, such as poor employee performance or the failure to accomplish important organisational goals.