美国军队早期内部控制实践与企业内部控制实践的演变

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2020-06-01 DOI:10.2308/aahj-18-017

W. Bowlin

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引用次数: 1

摘要

本研究通过对达科他领地阿伯克龙比堡(fort Abercrombie)边境要塞的文件检查，分析了19世纪中期美国陆军的内部控制。调查结果包括:(1)有适当的控制措施来保护资产，鼓励高效和有效地使用资金，并遵守美国国会通过的拨款;(2)军队的控制系统在性质上与特雷德韦委员会发起组织委员会确定的有效控制系统相似;(3)军队促进了企业内部控制的发展。

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Early Internal Control Practices in the United States Army and the Evolution of Internal Control Practices in Businesses

This research analyzes, via an examination of documents from a frontier fort, Fort Abercrombie, Dakota Territory, the internal controls the U.S. Army had in place in the mid-1800s. Findings include: (1) that there are controls in place that safeguard assets, encourage efficient and effective use of funds, and comply with appropriations passed by the U.S. Congress; (2) the army's control system is similar in nature to the effective control system identified by the Committee of Sponsoring Organizations of the Treadway Commission; and (3) the army contributed to the evolution of internal controls in business.

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.