### Question
How is the "internal controls" defined?


### Answer
The term **internal controls** is defined in *34 U.S.C. § 11103* as follows -

> a process implemented to provide reasonable assurance regarding the achievement of objectives in—


(A) effectiveness and efficiency of operations, such as grant management practices

#### Citation:
  - *34 U.S.C. § 11103*
  - Heading: **Subtitle I-Comprehensive Acts > CHAPTER 111-JUVENILE JUSTICE AND DELINQUENCY PREVENTION > SUBCHAPTER I-GENERALLY**

