Assessment of Internal Control Systems of SDA Institutions in Kenya.

      Аннотация: Ethical issues around the world have generated a lovely debate about the credibility of institutions. Beside that, financial crisis that characterise the world today force organisations to implement stricter policies, regulations to make sure that they present themselves correctly. For small organisations as well as big ones, internal controls have taken a significant level of importance. Traditionally, internal control were targeting financial controls leaving all the other areas of a business unaddressed. Modern internal control frameworks take into consideration all aspects of a business from financial controls, to communication, ethical considerations etc. This book provides a useful tool to evaluate internal controls in organisations based on COSO framework. It also assessed internal controls systems of SDA educational institutions and should help shed some light on internal control systems in educational institutions as well as any other organisation that might be interested in strengthening its internal controls.

Ключевые слова: Risk Assessment, monitoring, Internal Control, control environment, control activities, information and communication