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NCJRS Abstract

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NCJ Number: 99701 Find in a Library
Title: Preventing Fraud, Waste, Abuse and Error - Internal Control Reform in New York State Government, Second Edition
Corporate Author: New York State
Legislative Cmssn on Economy and Efficiency in Government
United States of America
Date Published: 1983
Page Count: 290
Sponsoring Agency: New York State
Albany, NY 12224
Format: Document
Language: English
Country: United States of America
Annotation: This two-volume document examines state-of-the-art internal accounting control and audit systems and current law and State practice; it makes recommendations for reform in current practice to prevent fraud, waste, abuse, and error.
Abstract: At present, New York's system of internal accounting and control requires the comptroller to audit vouchers before payment, audit accrual and collection of revenues and receipts, and prescribe necessary accounting methods. This reflects an outmoded philosophy that has been carried over in both law and practice and has resulted in an increased risk of fraud and abuse. Specific weaknesses include no statutory reporting requirements, an inability to follow up on findings of internal accounting control violations, and a lack of periodic, independent evaluations of accounting and audit practices. A workable approach to reform requires redesigning and modernizing the system to meet accepted accounting principles and establishing a systems-based approach that includes both prevention controls to influence behaviors and detection controls to ensure reliable financial statements and compliance with management policies. This will require a thorough analysis of preaudit and internal accounting control practices of both the comptroller and State agencies and an assessment of the costs and benefits of improvements. On the basis of such analyses necessary legislation can be enacted, and internal control plans and procedures can be developed and implemented. The second volume includes 40 exhibits used to support the report's conclusions and recommendations. Also included are media responses to reform recommendations and the text of an internal control reform bill.
Index Term(s): Auditing standards; Auditors role in fraud detection; Financial management; Fraud; Internal accounting controls; Internal revenue laws; Law reform; New York
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