Internal Controls Prove a Headache
Trapp, Roger, The Independent (London, England)
IT ONLY merited a few lines in the Cadbury report. But the matter of internal controls has certainly made up in recent weeks for the lack of attention then.
Not only has the draft guidance from a working party of the Institute of Chartered Accountants generated much excitement since its publication earlier this month. There was even heated debate within the body charged with drawing it up.
No fewer than 16 previous drafts were apparently ripped up before the present one was deemed appropriate for public consumption. And even that was delayed by the length of most of the summer because some in high places felt that accountants in business and public practice were …
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Publication information:
Article title: Internal Controls Prove a Headache.
Contributors: Trapp, Roger - Author.
Newspaper title: The Independent (London, England).
Publication date: October 12, 1993.
Page number: Not available.
© 2009 The Independent - London.
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