The manager’s guide to internal control: diary of a control freak

Abstract

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Citation

Spencer Pickett, K.H. (1999), "The manager’s guide to internal control: diary of a control freak", Management Decision, Vol. 37 No. 2, pp. 93-215. https://doi.org/10.1108/00251749910252076