Controlling Internal Controls
Bibliographic Data
| ID | 6361306 |
|---|---|
| Authors | Nancy Roberts, Philip J Candreva (Naval Postgraduate School) |
| Year | 2006 |
| Volume | 66 |
| Issue | 3 |
| Pages | 463-465 |
| Publication date | 2006-05-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Public Administration Review (JOURNAL) |
| Journal identifiers | ISSN: 0033-3352 • E-ISSN: 1540-6210 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/j.1540-6210.2006.00602.x |
| OpenAlex | W1993716923 |
| Language | EN |
| Citations received | 3 |
| References cited | 2 |
Two recent examinations of management practices in three federal departments provide contemporary evidence of the need to incorporate procedures like those of the Sarbanes‐Oxley Act in the public sector. Although each department established what appeared to be well‐designed internal controls, all lacked sufficient monitoring and assessment of the efficacy of those controls. By requiring senior management to attest to the strength of their control mechanisms, as required by the newly revised OMB Circular A‐123, the quality of this monitoring should improve. Findings from a recent study of private‐sector implementation of these reforms are described, along with suggestions for public administration research and practice at all levels of government
Administration (probate law · Audit · Business · Control (management · Economics · Environmental resource management · Government (linguistics · Internal control · Management · Political science · Private sector · Public relations · Public sector · Quality (philosophy · Accounting · Accounting and Organizational Management · Law · Public Administration · Public Policy and Administration Research · Regulation and Compliance Studies
| Citations per year | 0.19 |
|---|---|
| Citation span | 2010 - 2020 (11) |
| Highly cited | No |