School of Accountancy
Examines some conflicting trends concerning internal control systems of companies in the 1990s. Definition of internal control; Trends toward internal control; Trends away from internal control; Balanced view of internal control; Solution to the internal control paradox.
Review of Business
Hermanson, Dana R., and Heather M. Hermanson. "The internal control paradox: What every manager should know." Review of Business 16.2 (1994): 29.