search query: @author Swales, G. / total: 2
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| Author: | Swales, G. |
| Title: | New objectives in the frame |
| Journal: | Accountancy
1991 : NOV, p.76-77 |
| Index terms: | MANAGEMENT MANAGEMENT SYSTEM |
| Language: | eng |
| Abstract: | The paper reports on a recent US study about the elements of good control and framework for evaluating its effectiveness. The main statements are as follows: A system of controls will only be as good as the integrity and ethical values of the people who create , administer and monitor it. A mechanism has to be set up which identifies and responds to the need for change and maintains the effectiveness of the internal control. |
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