Controlling internal controls
成果类型：
Article
署名作者：
Candreva, Philip J.
刊物名称：
PUBLIC ADMINISTRATION REVIEW
ISSN/ISSBN：
0033-3352
发表日期：
2006
页码：
463-465
关键词：
摘要：
Two recent examinations Of management practices in three federal departments provide contemporary evidence of the need to incorporate procedures like those of the Sarbanes-Oxley Act in the public sector. Although each department established what appeared to be well-designed internal controls, all lacked sufficient monitoring and assessment of the efficacy of those controls. By requiring senior management to attest to the strength of their control mechanisms, as required by the newly revised OMB Circular A-123, the quality of this monitoring should improve. Findings from a recent study of private-sector implementation of these reforms are described, along with suggestions for public administration research and practice at all levels of government.