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Article: The unthinkable. (encouraging employees to participate in designing internal controls)
- Article from:
- Internal Auditor
- Article date:
- April 1, 1996
- Author:
CopyrightCOPYRIGHT 1996 Institute of Internal Auditors, Inc. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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Would any thinking internal actually encourage employees to help design internal controls?
Although internal controls are still the best way to eliminate opportunities for fraud in the workplace, there are too many times when internal controls simply don't work. One simple explanation is that employees often balk when their routines are disrupted by "outside decree" and may even turn their attention to circumventing the controls. Battle lines are drawn, and the memos scream back and forth across no man's land.
Employees must submit to internal controls if an organization is going to stamp out fraud; but if internal auditors can't change other employees, ...