A Theological Reflection of the Internal Control of Financial Resources: An Exposition Of Ezra 8:24-30.

The world is changing at lightning speed because of competition from new emerging economies, globalization and technology. On the other hand the maps that define the Church of God and the related financial practices including budgeting, accounting and finance, resources allocation, financial leverage, identification of various sources of funding have not kept pace with these changes in the aspect of efficiency and effectiveness of the financial resources. The purpose of this paper was to conduct a textual analysis of (Ez. 8: 24-30).Lessons are therefore drawn from there as some of the best practices of old which are still relevant as internal control measure to manage the Church’s financial resources. The paper used a literature-based research approach and collected data from such sources as, articles, books, Bible commentaries and other publications. Some primary data was also collected from Standing Order and constitution of Churches, and accounting Manuals. The search unveiled that ,though the best internal control tools and practices are key to manage the financial resources of the Church, the personality and the professionals should be people who are filled with divine wisdom, integrity, truthfulness and godly in nature for the optimal results in the way that pleases God.