Okay then, yes internal controls should exist, if you follow my approach to BPI.
In step 6 you identify value added and non-value added activities, and eliminate the non-value added items, so that what remains delivers value to the customer. If an activity is important to the customer, then you should make certain that it works correctly and internal controls help do just that.
Step 7 is where you create internal controls, tools, and metrics. The order of the steps I propose is important because one activity leads to another activity. You do not want to create an internal control, build a tool, and develop a metric for a portion of the business process that does not deliver value to the customer.
Without internal controls, errors can occur. So, spend some time identifying potential problem spots and outline how you can avoid them.