We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Brainstorming for Management Override part I. Overview of SAS 99 Requirements and Identifying Risky Situations in Government Operations.
- Authors
Hayes, Arthur A.
- Abstract
The article provides an overview of instances that can bring about management override in government operations in the U.S. It commences on the on the discussion of management override of controls in which it is defined as possessing unparalleled power to interpenetrate fraud, followed with the general requirements relative to management overrides of controls, and government audits and fraud that does not materially misstates financial statements. Further, a discussion of the high risk entities, views on government audits, motive of misrepresenting financial information is also presented.
- Subjects
UNITED States; MANAGEMENT rights; MANAGEMENT; GOVERNMENT facility operation services; GOVERNMENT auditors; AUDITING; INVESTMENT of public funds; FINANCIAL risk; FINANCIAL risk management
- Publication
Journal of Government Financial Management, 2007, Vol 56, Issue 4, p64
- ISSN
1533-1385
- Publication type
Article