Institut für Interne Revision ÖSTERREICH
  • Public Internal Financial Control

    Public Internal Financial Control

    A New Framework for Publich Sector Management

    Alan Gérard Cohen

    Public Internal Financial Control: A New Framework for Public Sector Management bridges cultural divides to bring understanding of modern internal control systems to the “Old World,” and helps to explain to the “New World” how to communicate effectively on these topics.

    The public internal financial control (PIFC) concept was developed in the late 1990s as a way for Eastern Bloc countries working toward full membership of the European Union to implement the necessary control systems to safeguard public resources. Moreover, it is equally relevant for developing countries whose governance structures parallel the public-law model.

    This book will:

    •  Help public managers understand the nuances of the PIFC concept.
    •  Identify the key decisions needed to tailor the approach to their particular environment.
    •  Serve as an important guide for government officials in public-law countries that are attempting to incorporate modern concepts of internal control into their traditional governance structures.
    • Assist students of public administration and public policy in understanding the differences between public law governance structures and the Anglo-American or “Westminster” models.

    Public Internal Financial Control - A New Framework for Public Sector Management recognizes today’s challenges and serves as a useful guide to implementing modern management control systems through a tailored and evolutionary process. Its position that we should seek “evolution” rather than “revolution” clearly recognizes the circumstances of public sector managers who are confronting unprecedented changes in their processes, organizational structures, and even in their ways of thinking about control.

    • Verlag: IIA Research Foundation
    • Erschienen 2007
    • Softcover: 173 Seiten
    • Sprache: English
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