Open AccessInternal Controls For Public Sector Entities
Author(s) -
Jeffrey Decker
Publication year - 2012
Publication title -
journal of business case studies
Language(s) - English
Resource type - Journals
eISSN - 2157-8826
pISSN - 1555-3353
DOI - 10.19030/jbcs.v8i2.6809
Subject(s) - public sector , internal revenue , business , benchmark (surveying) , revenue , accounting , public relations , marketing , economics , political science , economy , geodesy , geography , service (business)
In a manner consistent with Heinze et al (2010), this paper focuses on revenue-related internal controls in the public sector. This paper can be used to benchmark whether public sector entities have proper internal controls in place. Finally, this paper can be used in the classroom to demonstrate how public sector entity internal controls need to be designed.