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Internal control constitutes an essential mechanism for ensuring efficiency, transparency, and accountability in local public administration. This tool helps prevent fraud and errors, guarantees compliance with current regulations, optimizes the use of available resources, and strengthens accountability processes. The study employed a mixed-methods approach, utilizing field, explanatory, and analytical research. The population consisted of 150 experts in administrative and financial practices across 23 community boards, with a representative sample of 108. The results indicated that internal control is a system integrating organizational culture, technology, transparency, and citizen participation. The study concluded that more than half of the community board members perceive that internal controls regarding administrative and accounting management are not applied with the necessary consistency, revealing deficiencies in risk mitigation and internal control—thereby overlooking its role as a fundamental cornerstone of administrative-financial management.
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