Elder, Randal J.; Kattelus, Susan C.; Ward, D. Dewey - In: Journal of Public Budgeting, Accounting & Financial … 7 (1995) 3, pp. 336-350
There is an increased emphasis on internal control in the governmental sector. We compare finance officer assessments of internal control to auditor assessments for a sample of Michigan municipalities. On average, the finance officers' assessments of their control systems were more favorable...
