The special features of an efficient system of internal check are as follows:
(а) General:
(1) The work of the business should be allocated amongst various clerks that their duties, rights and responsibilities may be clearly and judiciously divided and there may not be left any room for interference.
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(2) The distribution of work should be so done that no single person is allowed to do a job solely by himself from the beginning to the end.
(3) One person should be entrusted with the similar nature of work. It is necessary for efficiency and specialization.
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(4) It is also necessary that no clerk should be engaged on a particular job for long. Change in duties would become essential but it will absolutely depend upon the circumstances prevailing before a business. Nevertheless, such a change in duties should be made without making it known to those concerned.
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(5) Ad efficient system of internal check must provide for an automatic checking of the work of an assistant by another.
(б) The division of work should not be expensive.
(7) No clerk of the business should be relied upon too much.
(8) For making the system of internal check efficient and successful, use of self-balancing system should be invariably made.
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(9) Labour-saving devices, as cash register, calculating machines, time recording clocks, etc., should be made use of.
(10) There should be a proper system of filing vouchers, correspondence, etc. in the business.
(b) Those relating to specific jobs :
(11) A responsible official should be made responsible for receiving letters, etc. All important letters, registered envelopes and money orders should be entered in a proper register and then passed on to the clerks concerned.
(12) All the cash received should be sent daily to the bank.
(13) Persons dealing with cash, securities, cheques, etc. should be compelled to take annual holidays in unbroken periods.
(14) Purchase, receipt and issue of goods should always be done under strict supervision and control. No one should be permitted to take away any goods without proper sanction.
(15) Jobs relating to bad debts, allowances, returns, etc. should be performed under strict control.
(16) It should be seen that some responsible person is assigned the task of dealing and corresponding with the debtors and creditors of the business.
(17) Important work like payment of wages, valuation of stock, sales, etc. should be done under strict supervision and control.