| Abstract: | Although the concept of internal control is as relevant to churches as it is to profit‐seeking organizations, many authors have indicated that churches typically have weak systems of internal control. Pastors usually serve in the position of chief professional officer of their churches, and the implementation and maintenance of an adequate system of internal control is ultimately the responsibility of management. This study is a preliminary effort to determine whether pastors understand general principles of internal control and are able to recognize strengths and weaknesses in systems of internal control. The results show that pastors have a reasonable ability to recognize strengths and weaknesses in internal control systems in churches. |
