All businesses have or at least should have procedures, plans, and policies in place to ensure that the organization operates as efficiently and effectively as possible. These plans or operational measures are designed to monitor the firm's assets, prevent fraud, minimize errors, authenticate the accuracy and reliability of accounting data, and promote the efficient operation of the firm while ensuring that established management practices are followed. Such measures, known as internal controls, are used by accountants and auditors to test the effectiveness of the firm's ongoing compliance with established financial and managerial practices implemented by the firm.