n IMFO : Official Journal of the Institute of Municipal Finance Officers - Management responsibility to review internal financial controls

Volume 14, Issue 4
  • ISSN : 1607-520X



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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