Internal Controls in State, Local, and Nonprofit Agencies |
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Authors: | Charles K. Coe Curtis Ellis |
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Affiliation: | Associate professor in the Department of Political Science and Public Administration, North Carolina State University.;Supervisor of financial crimes investigation, North Carolina State Bureau of Investigation. |
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Abstract: | This study analyzes 127 cases of losses of internal accounting controls in state, local, and nonprofit agencies in North Carolina. The reasons for losses in control are identified and discussed along with ways of preventing such incidents. |
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