1. Good working relationship with related government institutions

2. Conducive leadership

3. Commitment to competence

4. Authority of transactions and important events

5. Continuous monitoring

6. Human Resource Development

7. Function Separation

8. Accurate and timely recording

9. Enforcement of integrity and ethical values

10. General application of control activities

11. Control over information system management

12. Physical and asset control

13. The formulation and application of sound policies regarding human resource empowerement