ELEMENTAL INTERNAL CONTROL PRINCIPLES TO SAFEGUARD LOCAL CHURCH AND DISTRICT FUNDS IN THE SEVENTH-DAY ADVENTIST CHURCH

Abstract

This paper briefly looks at the need for and types of internal control principles needed for the safety of funds of local churches and districts of the Seventh-day Adventist Church. It applies proven internal control principles from the field of accounting to these levels of the Church for effective safeguarding of Church funds. It identifies those who have the responsibility of ensuring that effective internal control systems are in place at the two bottom levels and that they are in force. The paper finally proffers fourteen general principles for the Church’s effective internal control system and twenty-seven control measures on the handling of receipt books, bank transactions, and on tithes and offerings.