Duncan, John B.; Flesher, Dale L.; Stocks, Morris H. - In: Accounting, Auditing & Accountability Journal 12 (1999) 2, pp. 142-164
The concept of internal control is just as relevant to churches as it is to profit seeking organizations. Inadequate internal controls can hinder the management responsibilities of church officers and employees and place them in a position where they may be tempted to engage in questionable...