| Nature of difference |
Internal Check |
Internal Control |
| 1. Meanings |
Internal check means the division of work in such a manner that the works of one individual is automatically checked by another. |
Internal control is a plan of organization providing all v procedures methods taken by the management to ensure the working. |
| 2. Scope |
Intermediate check is only one aspect of internal control system. |
Internal control includes internal check, internal audit and other form of control. |
| 3. Objectives |
The objective of internal check is to prevent errors and frauds during the course of work. |
The whole system of control to safeguard its assets and secure as far as possible the accuracy and reliability of its records. |
| 4. Nature |
Division of work is designed in the manner that the work of one individual is automatically checked by another. |
Internal control is a plan of organization providing for appropriate division of functional responsibilities. |
| 5. More staff |
For internal check more staff is not required. |
For the conduct of internal control more staff is required. |
| 6. Sense of responsibility |
Under internal checks no employee is incharge of any work completely from beginning to end. |
It is a clear plan establishing the line of authority responsibility and proper division of work. |
| 7. Area of work |
The important area of internal check is verification. |
Its area of work deals with two main controls i.e., administrative and accounting control. |
