Ithaca College

Marie Blouin, Associate Professor of Accounting, publishes a paper on internal controls in charter schools in The CPA Journal.

Marie Blouin, Associate professor of Accounting, coauthored the paper "Control issues in Charter Schools: An Examination of New York State's Comptroller's Audits" with Ronald Heufner, SUNY Distinguished Teacher Professor Emeritus at the University of Buffalo. They found that differences in governance of charter schools leads to unique control issues that could open the door to fraud. Making auditors aware of these issues could improve audit quality. The full article is can be reviewed Here: https://www.cpajournal.com/2018/04/30/control-issues-in-charter-schools/