Technical Report
 

Control process for smaller forest products companies

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https://ir.library.oregonstate.edu/concern/technical_reports/4x51hp64x

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  • Internal controls have often been thought of as specific activities that are performed to ensure accounting transactions have been recorded properly and to ensure security over assets. This definition was supple­mented in a previous monograph on internal controls, "Accounting Controls for a Forest Products Firm," published in January 1981 . That monograph outlined an internal control review program used by Georgia-Pacific and provided a limited discussion of the control environment. Since that time, the theory of internal control has been continually evolving and has been broadened to include a concept of a control process that is over all aspects of a business. The purpose of this monograph is to provide a synopsis of the current thinking and implementation of the concepts of the internal control pro­cess. This monograph describes the concepts of internal controls as developed from a study by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). It also presents the results of a survey of smaller forest products companies and describes their implementation of these concepts. For purposes of the survey, nine companies with less than three operating locations (and which are closely held), were selected as representative of smaller forest products companies.
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  • File scanned at 300 ppi (Monochrome) using Capture Perfect 3.0 on a Canon DR-9050C in PDF format. CVista PdfCompressor 4.0 was used for pdf compression and textual OCR.
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