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 Internal Check is a method of organizing the accounts system of a business concern or a factory where the duties of different clerks are arranged in such a way that the work of one person is automatically checked by another and thus the possibility of fraud or error or irregularity is minimized unless there is a collusion between the clerks. F.R.M De Paula defines internal check as " Internal check means practically a continuous internal audit carried on by the staff by means of which the work of each individual is independently checked by other members of the staff"

 Spicer and Peglar defines the internal control system as " Internal control is best regarded as the whole system of controls, financial and otherwise, established by management in the conduct of a business including internal check, internal audit and other forms of control" Internal control is a prescription and practice of a system by management. The system encompasses plan, methods and procedures prescribed for and practiced by the internal constituents of an entity. The aim for prescription and practice of such system is to ensure control over accounting and other administrative areas in order to bring forth efficiency and orderliness. Here is the video explanation of internal control: Video Explanation