n IMFO : Official Journal of the Institute of Municipal Finance Officers - Management responsibility to review internal financial controls
|Article Title||Management responsibility to review internal financial controls|
|© Publisher:||Institute of Municipal Finance Officers (IMFO)|
|Journal||IMFO : Official Journal of the Institute of Municipal Finance Officers|
|Affiliations||1 Cacadu District Municipality|
|Publication Date||Winter 2014|
|Pages||14 - 15|
On a number of occasions I have raised the issue that management should take the responsibility of evaluating the effectiveness of internal controls. I am of the opinion that management relies too much on the internal auditors to provide assurance that internal controls are either functioning effectively that there are internal control deficiencies.
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