1887

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

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Abstract

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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/content/imfo/14/4/EJC166005
2014-12-01
2016-12-06
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