Public governance has not mostly achieved the objectives of local governments as agents of grassroots development. Corruption, over dependence on fund allocation, week revenue system, absence of fiscal autonomy are some of the pointers to that effect. Also,for it to administratively use public resources for improving the well being of the citizenry in an open and accountable way, it requires efficient and effective procedures, policies,rules and regulations to be put in place to enable an effective system of internal control. Despite this fact too, the system of control has failed to judiciously utilize the financial resources in providing adequate,standard, socioeconomic and welfare services. However, dearth academic literature exist on the extent to which internal control system can impact on public governance. This book provides fresh evidence on ways the internal control system can be used as an effective tool for public governance. This was achieved using scientific methods to show its usefulness to policy makers in governments, relevant committees in the national and state houses of assembly, and also professionals in allied fields.