This is a practical what-to-do and how-to-do-it approach to establishing, operating and maintaining the corporate internal accounting function.Expanding the Checklist to Cover Operating Control The internal accounting control checklist will frequently be expanded to consider operating control. ... discern the difference between the basis upon which you evaluate controls and the basis used by the client or company. ... Internal accounting control checklists are indispensable as a means of becoming familiar with a new clienta#39;s system of controls.
|Title||:||Handbook of Internal Accounting Controls|
|Author||:||Wanda A. Wallace|
|Publisher||:||Prentice Hall - 1991|