The Perceived Quality of Internal Control Systems and Reports for State and Local Government.

Key Points

• This research aims to assess the quality of auditing procedures in state and local government entities in the U.S.
• Random survey conducted among members of the Government Finance Officers Association
• Focus on laws enacted to establish auditing standards
• Assessment of the challenges in managing audit systems
• Identified perceived limitations in the quality of internal control systems
• Highlighting the impact of enacted laws on auditing practices
• Emphasized the difficulties faced by government employees in managing audits