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Understanding internal control.(Committee of Sponsoring Organizations)(Cover Story)
The concept of internal control is hardly new. All the same, recent private sector scandals and subsequent federal legislation have significantly renewed interest in this important, but frequently neglected topic. This article will examine what every public sector financial manager and board member should know about internal control.
BACKGROUND
Until recent years, a response to the basic question, "What is internal control?" likely would have elicited a series of examples-segregation of incompatible duties, periodic bank reconciliations, use of receiving reports--rather than a true definition. That is to say, internal control tended to be viewed as a ...
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Source: HighBeam Research, Understanding internal control.(Committee of Sponsoring...