Inscrivez-vous ou connectez-vous pour rejoindre votre communauté professionnelle.
Failure can cause because of Internal Miss-understanding or Miss-communication, and that is always internal, because when you lunch a product to try your best to give best but Consumer are best Judges, and when they report problem you must review the entire process from idea till finishing product.
Every one tries to reach the root cause of failure and thats what management do. In internal controls, every influncable factor can be managed and controled but in external environment, influmcable factors on failure, are not completly controlable. And the gravity of external influncable factors can be dessolved by controlling internal factors. That is why every good management is keen in internal controls when there is failure.
Management always emphasis on internal control to reduce production cost & enhance profit, ensure value of work, satisfactory work environment, ensure justice on the employee.
The management is interested in strengthening the internal controls to avoid or minimize failures. A failure is an indication of a weak internal control system and alerts the management to take appropriate measures to improve the same suited to its size, culture and working environment.
The proverb "A burnt child dreads the fire" explains it all.
However, in my experience internal controls have never received their fair share of attention, primarily because it is considered as a defensive support activity that results in an incremental fixed cost and therefore avoided until as you said "when there is a failure".
