This Handbook was created out of a growing need from companies that are seeking guidance on how to strengthen internal controls due to the changing complexity of the business landscape and operating environments, as new risks have emerged and boards have enhanced their awareness and oversight over internal controls.
This Handbook is comprised of three parts: (1) an overview of the fundamental principles of internal control; (2) a set of practical tools that can help a company to enhance its internal control system; and (3) a set of illustrative case studies from IFC clients in emerging-markets with which IFC helped to improve internal controls.
