Many leaders in business organizations of all sizes view the internal control system primarily as a protective security measure. This is a great first step; however, a well-designed internal controls system can and will drive all entity objectives. Review information gathered from years of creating internal control systems and concepts from well-respected authoritative pronouncements and frameworks to illustrate the power of a strong and well-supported control system and actions that can help establish such a system. This material is becoming more and more beneficial as companies strive to address many new business challenges, such as evolving markets, the rapid rate of change in the business world and the notable increase in governmental and industry-based regulation.