Answer: Internal control systems for curbing corruption are the mechanisms, laws, rules, and procedures, implemented to ensure the integrity of financial and accounting information, promote accountability and detect, punish and curtail corruption in the administration. The internal control systems in India are impressive on paper:

• Legislative control: Indian Penal Code, 1860; Prevention of Corruption Act, 1988; Benami Transactions (Prohibition) Act, 1988; Right to Information Act, 2005, etc., are few legislations to deter corruption.
• Statutory and non-statutory bodies: Central Vigilance Commission, CBI, Lokpal, Lokayukta, etc. are the government bodies at central and state level to maintain the integrity in administration.
• Technological mechanisms: Switching to online mode, CCTVs at work place, digital empowerment of masses, etc., helps in ensuring transparency in the system.

However, it has been observed that the combined efforts of all these anti-corruption measures have not been able to curb the rising stakes for corruption due to following reasons:

• Collusion and nexus: An unholy nexus between corrupt officials and politicians exist at almost all levels of the government offices. As a result, there have been very few cases in which corruption is reported, and even in those few cases, there are delays and soft actions.
• Poor mechanism of impartial monitoring of the investigation: India does not have a strong and independent office of prosecutor like the ones existing in the UK and the USA.
• Recommendatory nature of agencies: The final decision to proceed against the corrupt civil servant rests with the government. Even the autonomous anti-corruption bodies like the Lokayukta can only recommend prosecution or departmental action for the consideration of the government.
• Procedural issues: There are too many procedures which make the system complex and thus breeds corruption. For instance, there are twelve stages in a departmental action. These stages start with the preparation of a definite charge sheet and end with the imposition of a penalty.

Thus, the need of the hour is to make the functioning of anti-corruption institutions independent, making their recommendations binding in nature, enabling effective communication and clear-cut procedural guidelines and establishing an independent institution to monitor the investigative process. Further, other systems/mechanisms of curbing corruption like the penalty rate, internal controls, external controls, and social control should effectively work in collaboration with each other.