Internal Controls Guide

by Wanda Wallace

Operating managers, in tandem with accountants, consultants, and IT specialists, are constantly faced with the task of designing internal controls. Then, these same individuals, as well as independent external auditors and internal auditors, must evaluate existing systems of control, including recommending and implementing changes to existing control systems. This third edition of Internal Controls Guide (previously published as Handbook of Internal Accounting Controls) is written for CPAs, internal auditors, system designers, controllers, operating managers, small business owners, not-for-profit administrators, consultants, and directors.

This Guide describes in practical terms the critical elements of internal control then, step-by-step, demonstrates how to evaluate and improve these elements for each of the major operating cycles of a business

Paperback

First published September 1, 2005

Reviews

[LAMONT D · Rating 3 out of 5]

Good overview of what internal controls are and why we need them.

[Alan · Rating 3 out of 5]

Basic stuff -- people should have read this before Enron.

[Erdinç Saygı]

I am writing phd tesis regarding internal control