A loss control program is a formalized business structure and process designed to help an organization manage, limit, and control losses. The program's goal should be the systematic, comprehensive, and economic control of noncommercial losses. Such losses are avoidable expenses due to errors, omissions, unauthorized acts, and natural disasters. Effective loss control entails nine steps. The right corporate attitude is a prerequisite to any lasting change. If that attitude is missing, education and interpersonal persuasion must work to lay the foundation for success. Organizational functions must also be defined to provide and administer control and offer a supportive context for control. The manager must understand and support the risk management process. Roles and responsibilities of employees must be clearly defined and assigned from the top down. Organization wide control standards and rules must provide direction, effectiveness, uniformity, and measurability. Managers must foster constructive interaction among employees. An effective audit organization must be independent and competent and have a long-range plan. Positive participation by a broad range of concerned specialists and generalists in the systems development process contributes to system integrity. Finally, managers must conduct comprehensive periodic program reviews. Case studies, an index, and 74 references are included.