Protecting Our Assets: Internal Control Principles in Libraries.

Snyder, Herbert

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ERIC Number: EJ537950

Record Type: Journal

Publication Date: 1997

Pages: N/A

Abstractor: N/A

ISBN: N/A

ISSN: ISSN-0888-4463

EISSN: N/A

Protecting Our Assets: Internal Control Principles in Libraries.

Snyder, Herbert

Library Administration and Management, v11 n1 p42-46 Win 1997

Discusses financial and physical asset protection in libraries based on principles of internal control. Elements of internal control are explained: reliable personnel; physical safeguarding of assets; separation of duties; adequate documentation; independent checks; proper procedures and authorizations; and bonding, job rotation, and enforced vacations. (LRW)

Descriptors: Accounting, Crime Prevention, Employee Responsibility, Library Administration, Library Personnel, Money Management

Publication Type: Reports - Descriptive; Journal Articles

Education Level: N/A

Audience: N/A

Language: English

Sponsor: N/A

Authoring Institution: N/A

Grant or Contract Numbers: N/A