... Service systems Internal control Customer information Any organization, whether it is classified as a manufacturing, service, non‐profit, or government entity, includes a number of internal professional service units that ultimately affect its long term performance. Each unit provides one...

... to the team until the consultants have their say on the matter. You know it’s all very well saying we have no system of internal control, and make me responsible for this failing, but so far no one can tell me what this system of internal control is, apart from a list of useful tips that go on and on. If I...

...Minwoo Lee; Janet L. Colbert Discusses whether management, as a part of its duties, designs and maintains a system of internal control. Shows that the COSO report (“Internal Control ‐ Integrated Framework”, 1992) emphasizes that management is responsible for the design and operation of internal...

... relative performance. To overcome this problem, industry‐relative profitability was used as the basis for comparison. © MCB UP Limited 1995 Financial control Internal control Profitability It has been claimed that in large corporations a conflict of interests exists between...