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March 18, 2026The Accounting Review

Internal Control--Its True Nature.

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Authors

JBJames B. BowerUnited States Department of CommerceRSRobert E. SchlosserPricewaterhouseCoopers (Canada)

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Implication

This article discusses improving reliability in financial information systems through internal control measures.

Key Points

  • The aim is to explore the role and importance of internal control in auditing financial systems.
  • Analyzed the concept of internal control within financial information systems.
  • Discussed mechanisms to strengthen systems lacking internal controls.
  • Identified internal control duties needed to enhance reliability and safeguard assets.
  • Internal control enhances the reliability of financial information systems.
  • Safeguarding assets is a critical function of internal control.
  • Adding internal control duties reduces errors and fraud opportunities.

Cite This Study

Bower et al. (1965) studied this question.

synapsesocial.com/papers/69ba422e4e9516ffd37a2324https://doi.org/10.2308/tar-4493614
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Exploratory Study on the Importance of Internal Control in Auditing2024 · 2 citations
  2. 2INTERNAL CONTROL AND THE INTERNAL AUDITOR.1944
  3. 3The Importance of Internal Control in Accounting Information Systems2024 · 2 citations
  4. 4Corporate financial control and assessment of internal control agents' activities2025
  5. 5Internal Control System2024 · 9 citations