Articles In This Month's Issue: February 2006

Understanding Internal Control GFR February 2006 Cover

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Understanding Internal Control Awareness of management’s responsibility for internal control has been heightened of late by private sector developments such as the federal Sarbanes-Oxley legislation. To fulfill its internal control responsibilities, management must first understand the nature and importance of internal controls as outlined by the Committee on Sponsoring Organizations.
Stephen J. Gauthier


Overcoming the Obstacles to an Effective Internal Audit Function

There is much confusion in government today over what an internal auditor is and does. In too many cases, this confusion has undermined the effectiveness of the internal audit function. Learn about the core characteristics of the internal audit function and how to maximize its effectiveness in your organization.
Glen McKay


Who’s Minding the Store? New York State’s Ongoing Quest to Strengthen Internal Controls

Twenty years after New York enacted groundbreaking legislation requiring state agencies to certify that public resources are being used efficiently and effectively, the state has made great strides toward its goal of 100 percent compliance. Read how one agency, the New York Lottery, is doing its part to establish a thriving internal control culture.
Carolyn Hapeman  


Making Local Government More Workable through Shared Services

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A growing number of local governments are turning to shared services arrangements as a means of enhancing service to constituents and lowering costs. This article gives an overview of the many different shared services arrangements in use today and offers advice on how to structure such arrangements.
John Ruggini


Managing Change in IT Improvement Initiatives

Governments are beginning to understand that they must expand their IT improvement activities to include not only the business and technical components, but also the cultural components. To accomplish this, governments are incorporating change management and other organizational development tools into their improvement strategies.
James Harris