The purpose of this study is to design a model of the internal control system in the public sector aimed at enhancing the quality of financial reporting and fulfilling government accountability. Employing a qualitative approach and a thematic-analysis strategy, this research seeks to address this theoretical gap. The population of participants comprised theoretical experts and practical experts, who were selected through purposive and snowball sampling. Data were collected through semi-structured interviews with 15 experts and continued until theoretical saturation was reached. Data analysis was carried out using the MAXQDA2024 software. The findings show that, of the 15 interview files, 274 text segments were coded and organized into six main themes: the structure and institutional framework of internal control; risk management and assessment of financial threats; control activities and operational procedures; information, communication, and financial reporting; monitoring, oversight, and internal auditing; and government accountability and enhancement of financial reporting quality. For each main theme, three to four sub-themes were identified, yielding a total of 101 operational indicators. The inter-coder agreement test among the experts' interviews, using the Kappa coefficient, yielded a value of 0.702, indicating a strong and acceptable level of reliability; likewise, the correlation matrix among participants, with an average agreement above 60 percent, confirmed that theoretical saturation had been achieved. The results indicate that the quality of financial reporting and government accountability in the public sector are the joint product of the simultaneous interaction of institutional-legal structures, risk-management processes, operational control activities, information integration, and multilayered oversight mechanisms.