Copyright © 2002, United States Conference of Catholic Bishops, Inc. All rights reserved.
Order Copies of This Statement
XIII. Internal Controls
Management Antifraud Programs and Controls
The Committee on Budget and Finance of the United States Conference of Catholic Bishops (USCCB) has published a framework titled Diocesan Internal Controls. This twenty-eight-page booklet includes chapters on the following topics:
A copy of the book can be purchased from USCCB Publishing (800-235-8722; ask for pub. no. 5-056). It can be inserted in this section.
- Internal Control: A Definition
- Internal Control: Relationships and Responsibilities
- Establishing Internal Controls: Specific Practices, Procedures, and Techniques
- Guidelines for a Diocesan Internal Controls Review
- Fraud and Irregularities: Concepts, Examples, and Detection Rules
In addition, guidance to help prevent and deter fraud can be found in Management Antifraud Programs and Controls. This document was commissioned by the Fraud Task Force of the AICPA’s Auditing Standards Board.