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

K.H. Spencer Pickett (MSc FCCA MIIA FIIA Ass.IPD)

Management Decision

ISSN: 0025-1747

Article publication date: 1 March 1999

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.

Keywords

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

Publisher

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MCB UP Ltd

Copyright © 1999, Company