Override Course Works Samples For Students

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Course Work On Inquiry Process

Investigative Procedures

Internal controls are important in detecting and preventing internal and external fraud. One of the objectives of an internal control system is to ensure the company assets are safeguarded from fraud, waste or other irregularities (Pfister, 2009, p 30). Internal controls are based on the concepts of segregation of duties, authorization limits and proper records or documentation of transactions. The internal controls also ensure physical security of the company assets. The detective internal controls include reconciliation of branch accounts and independent verification of transactions (Needles & Powers, 2010, p 264). However there are inherent limitations of internal control systems. They may ...

Management

Politics

Workplace

White Collar Crime

Medicine

Company

Employee

Internal Control

Control

Bad Faith

Fraud

System

2 Pages

Internal Control Systems Course Work

Limitations of the internal control systems

Internal controls are the procedures that the management institutes in the company in order to ensure the operations are running smoothly. The objective of implementing an internal control system is to ensure effectiveness and efficiency in the business, enable management detect, prevent and correct irregularities and ensure the organizational assets are safeguarded from misuse or theft. The internal control system however has some limitations. They are events that occur that will prevent the system from accomplishing the mentioned objectives (Pfister, 2009). The three inherent limitations of the internal control system are:
1) Collusion
One of the crucial ...

Management

Politics

Workplace

Internal Control

Investment

Company

Money

Human Resource Management

Control

Staff

System

Finance

4 Pages