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| Author: | Moscove, S. A. |
| Title: | Enhancing detective controls through performance reporting |
| Journal: | Journal of Cost Management
1998 : MAR/APR, VOL. 12:2, p. 26-29 |
| Index terms: | ACCOUNTING INTERNAL CONTROL EFFICIENCY COMPANIES |
| Language: | eng |
| Abstract: | A company's internal control structure should include both preventive and detective control procedures. Although often doing a good job with preventative controls, accountants frequently fail in aiding companies in the development of efficient and effective detective controls. A questionnaire was prepared and mailed to a sample of medium-sized manufacturing companies to find out what manufacturing companies are doing in regard to their detective and preventive controls. |
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