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Unformatted text preview: Behavioral Aspects of Control What are the behavioral and economic considerations in designing an internal control structure? What explanation could you give an employee who feels that the redundant double checking of his or her work is inefficient and impugns his or her integrity and competence? Consider a church in which an appointed member is given complete reign over finances (accounting and treasury function). This volunteer had devoted considerable time and money to the cause. All members of the church are volunteers who are actively dedicated to its mission. Should the controls surrounding the treasurer function be a strong as those in a corporate environment? Fire that hardens the egg, melts the butter...
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This note was uploaded on 10/05/2011 for the course ACG 5637 taught by Professor Monikacaushoulli during the Fall '08 term at University of Florida.
- Fall '08