Year: 2011
Type: article
Abstract: With over 18,000 state and local law enforcement agencies in the United States, opportunities exist for auditors to assist police agencies design and implement effective and efficient procedures for control of cash and other properties. Auditor involvement can improve police performance and help maintain public confidence in the police departments ability to serve and protect the public interest.The article discusses how auditors can provide a valuable service to police agencies by improving the agencies internal control over assets entrusted to them as evidence in criminal cases or to aid in their fight against crime. It discusses the needed audit procedures for such an engagement.The article also discusses the special audit procedures for police agencies, which are involved in the Federal Asset Forfeiture Program.
Authors: Arthur F. Hintz, Michael W. Fedoryshyn
Institution: St. John Fisher University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W56970927