In the era of electronic data storage and data processing, tools for developing Internal controls have also undergone a sea change. Physical interference in the internal control process of an organisation has now become a subject matter of History. Internal controls in the computerized systems are developed by software experts who do not have hand on experience in the operating areas. Therefore the Artificial Intelligence introduced in the Internal control systems through computer software and ERP environment can suffer the drawbacks. It is therefore necessary for the system designers to have actual experience of manual operations. We are trying to provide clues to the system designers through this web site to develop better internal controls also.