Internal Controls in Churches
Internal controls are necessary for any organization to function in a manner beyond reproach. Public companies are required to have
internal controls in place as a part of the auditing process to attest to the fact that their finances are stated accurately & fairly—meaning there is reasonable assurance there are no errors or fraud. This paper will show explain why churches need to have these same types of internal controls in place, even though they don’t fall under the jurisdiction of the
Sarbanes-Oxley Act or the Securities Exchange Commission.
ACTG 499, Senior Capstone
Frank Paliotta
Banquet Room
9 – 11 AM