1. Accounting controls:

- Safeguard assets - requires the prevention of theft as well as their proper maintenance, and spoilage reduction. 

- Ensure the accuracy and reliability of accounting data - this is needed in order to help management make the correct decisions as well as prevent legal actions and fines from government. 

2. Administrative controls

- Promote the operational efficiency - to ensure that their products and services will be delivered without incurring unnecessary costs. 

- Encourage the observation of mangement's policies - to ensure that all the employees keep to the internal rules and regulations of the organization. 

1. The existence of methods and procedures for the employees at all levels to follow. These methods and procedures ensure that employees keep to the management policies, operate efficiently, and also protect the organization's assets from waste, theft, and embezzlement. 

2. The existence of reliable forms and reports that will measure employee efficiency and effectiveness and lead to problem identification. These reports must be accurate, timely, and cost effective because it will make no sense to have a control system that will be costlier to implement than the possible losses to be incurred in case of its non-implementation. 

1. Preventive controls , which are designed to discourage errors or irregularities such as assigning a cash bank to each waiter. 

2. Detective controls, which are designed to discover errors or irregularities after they have occurred as well as monitor preventive controls such as the activities of the night auditor.