Evaluating Internal Controls: A Local Government Manager's Guide

Stephen J. Gauthier
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An ideal guide for public managers seeking the practical guidance they need to assume a leadership role in the design, implementation, and maintenance of a comprehensive framework of internal controls. The book begins with an overview chapter that puts the entire internal control framework in perspective; chapters then address management objectives and responsibilities; the control environment; risk monitoring and assessment; control-related policies and procedures; information and communication; monitoring; evaluating controls over accounting and financial reporting; and preventing and detecting public-sector fraud. An appendix demonstrates how management can apply the techniques outlined in the book to identify weaknesses and compensating controls in a variety of different circumstances.

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