Adverse effects of rapidly changing technology and increasing competition hinder the companies’ activities and decrease the performance and profitability. This case leds the companies to deception and mistakes. The companies need the "control" function because of executing their objectives and maintainning their existence. Internal control is the important part of management and control functions. Internal control is a risk-based process which is carried out a purpose to protect their presence and prevent the losses, provide confidence of the financial reports, gear up the business activities and provide the employees to adopt to the management policies. Risk of unintended consequences is a state of encounter. The valuation of risk, this situation is anticipated and preventive practices. Which is a part of internal control risk assessment, business impact, and is of great importance in reaching the goals.