Enhancing detective controls through performance reporting

doi:N/A

eISSN: 1848-137X / ISSN: None

Journal of Cost Management

Volume 12, Issue 2 : 26-29

Research Article

Enhancing detective controls through performance reporting

Stephen A. Moscove

Central Connecticut State Univ, United States

Abstract

An internal control structure should include both preventive controls and detective controls. For the most part, accountants do a good job in helping companies design and implement preventive controls into their business systems. However, they often fail to help companies develop efficient and effective detective controls. This report discusses the effectiveness of preventive and detective controls within organizations. Results are also given from a survey on manufacturing firms' utilization of these controls.

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