Briefs

Complacent controls

Company directors appear complacent over internal financial controls, according to a survey by accountants Ernst & Young. Despite recent moves to encourage companies to set in place a monitoring process covering control procedures, nearly 40 per cent of companies have no internal audit service. Instead, finance directors put the onus on external auditors and line managers' confirmation to provide assurance.

Auditing the Internet

The Institute of Internal Auditors has launched a World Wide Web Internet site [http://www.iia.org.uk] to provide information on membership details as well as recent developments.

Beginner's guide

The Association of District Councils has published its latest edition of the Encyclopaedia of Local Government Finance, an A to Z beginner's guide to this esoteric subject (from the ADC, pounds 12).

Gay assets

The Lesbian and Gay Lawyers' Association has joined forces with the London Lesbian and Gay Switchboard to produce a guide on making wills. The move is designed to avoid problems caused by the law of intestacy, under which assets of a deceased person are distributed to relatives rather than partners or friends.

Healthy money

A summary of the health service's internal market is contained in the first of a series of guides to the NHS published by the Chartered Institute of Management Accountants. The Flow of Funds in the NHS is suitable for GPs, NHS managers and non-executive directors.

Ideally suited

And finally ... Liz Hurley has received a vote of confidence from Britain's male accountants: 78 per cent of those surveyed by Hays Accountancy Personnel said she was their "ideal woman". The recruitment consultancy suggests this confounds the "grey-suited bores" image. But the choice, combined with second- and third-placed Joanna Lumley and the Princess of Wales, suggests predictability and conformity.