Attestation Update – A&A for CPAs

Technical stuff for CPAs providing attestation services

“Internal control, B.C. version”

with one comment

There were internal controls in place at the Jerusalem temple for several hundred years before the arrival of Jesus. Those procedures are highlighted in a post from my friend John Bredehoft:  Internal control, B.C. version.

The extract he highlights identify what today we would identify as:

  • temporarily restricted accounting,
  • dual access to funds (actually 7 person access),
  • physical restriction to locked offering boxes,
  • split control over sales & redemption of tickets (it’s an internal control when one person sells you the movie ticket and another person lets you in the door).

The source document is at  Internal controls in the Talmud: the Jerusalem Temple.

I plan to get back to this document and cover it in more detail. Some day. I hope soon.

Written by Jim Ulvog

August 8, 2013, 7:49 am at 7:49 am

Posted in Accounting

One Response

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  1. […] by Type 2 records. He does get excited by internal controls. He spoke about them in June, and has just returned to the subject. In both cases, he spoke of internal controls that were established long before any accounting […]


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