Internal Controls: SEC Should Consider Requiring Companies to Disclose Wether They Obtained an Auditor Attestation - Paperback
Internal Controls: SEC Should Consider Requiring Companies to Disclose Wether They Obtained an Auditor Attestation - Paperback
$28.58
/
products.product.pickup_availability.unavailable
Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
by Government Accountability Office (Author)
Internal control generally serves as a first line of defense for public companies in safeguarding assets and preventing and detecting errors and fraud. Internal control is defined as a process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of the following objectives: (1) effectiveness and efficiency of operations; (2) reliability of financial reporting; and (3) compliance with laws and regulations. Internal control over financial reporting is further defined in the SEC regulations implementing Section 404 of the Sarbanes-Oxley Act.
