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Book review outlines the state of internal control practices in U.S. corporations, indicating its importance for governance.
Reviews the book "Internal Control in U.S. Corporations: The State of the Art," by Robert K. Mautz, Walter G. Kell, Michael W. Maher, Alan G. Merten, Raymond R. Reilly, Dennis G. Severance and Bernard J. White.
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Burns et al. (1981) studied this question.
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