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Internal Control Issues in Accounting

This document provides a list of 9 references related to internal controls, accounting, auditing, and fraud. The references examine issues like internal control problems in small and large governments, misappropriation of assets by employees, reconciliation of bank statements and books, and risks of paperless bank checks. They also discuss the impact of an employee's hardiness on accounting task performance and how accounting can speed up the monthly book-to-bank reconciliation process.

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13 views2 pages

Internal Control Issues in Accounting

This document provides a list of 9 references related to internal controls, accounting, auditing, and fraud. The references examine issues like internal control problems in small and large governments, misappropriation of assets by employees, reconciliation of bank statements and books, and risks of paperless bank checks. They also discuss the impact of an employee's hardiness on accounting task performance and how accounting can speed up the monthly book-to-bank reconciliation process.

Uploaded by

ZoomKool
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

REFERENCES

Calderon, T. G., Garber, R., & Conrad, E. J. (2012). EXAMINING INTERNAL CONTROL

ISSUES IN SMALL AND LARGE LOCAL GOVERNMENTS. Internal Auditing, 27(3),

11-17. Retrieved from

[Link]

Colbert, J. (2014). Internal control issues: Shredding paychecks, bank reconciliation problems,

and human resource matters. Journal of Business Case Studies (Online), 10(3), 255.

Retrieved from [Link]

DeVries, D. D., & Kiger, J. E. (2005). The risks of "paperless" bank checks. The Journal of

Corporate Accounting & Finance, 16(4), 49. Retrieved from

[Link]

Donila, M. (2013, Jan 16). Auditors find problems in trustee's office. McClatchy - Tribune

Business News Retrieved from

[Link]

Glodstein, D. (2015). OCCUPATIONAL FRAUD: MISAPPROPRIATION OF ASSETS BY

AN EMPLOYEE. Journal of the International Academy for Case Studies, 21(6), 125-

129. Retrieved from

[Link]
How acctg can speed month-end book/bank statement reconciliation. (2003). Accounting

Department Management Report, (03-4), 3-4. Retrieved from

[Link]

McNellis, C. J. (2013). The impact of hardiness on accounting task performance. Managerial

Auditing Journal, 28(4), [Link]:[Link]

RISK MANAGEMENT-in calculation of risk. (2013). Banker, Middle East, Retrieved from

[Link]

Stern, A. (2005). Focus on fraud. California CPA, 74(3), 27-29. Retrieved from

[Link]

Winicur, B. (1993). Cash: Is it under control? The National Public Accountant, 38(11), 10.

Retrieved from [Link]

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