Using an Internal Control Index to Evaluate the Internal Control Procedures of Churches

Abstract

ABSTRACT This article contains a self test questionnaire that can be used to evaluate the internal control practices of your church. The questionnaire was tested by mailing a survey questionnaire to a stratified random sample of 500 churches selected from the Mid-Atlantic region of the United States. The sample was stratified to reflect the five largest religious denominations, based upon total membership in the United States, according to the National Council of Churches. The questionnaire contained 28 questions designed to ascertain the utilization of internal control practices in relation to church denomination and size. A response rate of 38 percent was obtained. One way analysis of variance using the Scheffe test was performed to determine any significant differences in utilization of internal control practices as regards denomination and church size. The results of the analysis indicate that religious denomination and church size do influence internal control procedures used by churches but not sign...