Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

For two centuries, federal judges exercised wide discretion in criminal sentencing. In 1987 a complex bureaucratic apparatus termed Sentencing "Guidelines" was imposed on federal courts. FEAR OF JUDGING is the first full-scale history, analysis, and critique of the new sentencing regime, arguing that it sacrifices comprehensibility and common sense.