| Summary: | There is a need to strengthen the internal control systems and mechanisms in the public sector in order for public institutions to maintain clean financial reports. This study focused on the effectiveness of the implementation of internal control mechanisms in monitoring financial resources at Gauteng Department of Education. The effectiveness of internal controls is characterised by the implementation of all the five components, namely Control Environment, Control Activities, Risk Assessment, Information and Communication, and Monitoring. Therefore, the questionnaires were designed in line with all these components. The reports of the Auditor-General and the Financial Management Report were scrutinised to check the state of affairs on the effectiveness of internal control mechanisms. This study found that the government departments are expected to develop policies that will contribute towards the management of public funds. A set of fiscal policies exist within the department. Such policies are influenced by the PFMA. However, the study found that the implementation of the internal control policies was complex. The implementation is influenced by the factors such as the human capital or human resources, technological systems and participation of the key stakeholders. Sound fiscal measures may promote efficient monitoring of the use of resources. The researcher of this study believes that the implementation of the internal control may be enhanced by continuous training, enforcement of financial regulations and feedback. === M Development and Management (Public Management and Governance), North-West University, Vaal Triangle Campus, 2014
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