Biometrics and Internal Control: An Emerging Opportunity

Maintaining effective internal controls is a fundamental element of financial management, required by both accounting guidelines and federal regulations. Biometrics is an emerging technology that has the potential to improve the effectiveness of internal controls for governmental units by strengthening control over access to assets and information systems, improving the reliability of financial data and ensuring greater compliance with laws and regulations. This article explains the emerging technology of biometrics, describes several of the more common biometrics currently in use, shows how biometrics can strengthen internal control and presents some real-world examples of biometric installations currently functioning within the internal control framework.