Bowrin, Anthony R. - In: Accounting, Auditing & Accountability Journal 17 (2004) 1, pp. 121-152
The purpose of this paper is twofold. First, it describes the nature of internal controls (IC) in Christian and Hindu religious organizations (ROs) in Trinidad and Tobago. Second, the paper provides an assessment of the relative comprehensiveness of IC among the ROs examined and offers tentative...