This chapter describes the Peruvian National Control System as well as the dedicated control mechanisms introduced for public procurement. Against the framework of the 2015 OECD Recommendation on Public Procurement, it analyses the way internal controls including financial control and management are co-ordinated, resourced and integrated in Peru. The chapter also discusses how the country has developed specific internal control and risk management frameworks, strategies and tools to identify and address threats to the proper functioning of the public procurement system. In addition it highlights the importance of ensuring the implementation of these mechanisms and systems, for instance by raising the awareness of public procurement entities and strengthening their capacities. Finally the chapter analyses the tools and mechanisms available to monitor implementation of the internal control system and risk management function, as well audit reports. The experience of various OECD countries is presented to illustrate how the mechanisms in place could be strengthened.