Internal controls over Financial Reporting
Автор: Professor Sabine D'Amico, CPA, CMA, MBA, CSSMBB
Загружено: 2024-11-21
Просмотров: 684
Описание:
Internal controls over Financial Reporting are an important subset of the organizations' internal controls. Internal controls over financial reporting are controls designed specifically to ensure the accuracy and reliability of financial statements. These controls help ensure that the financial information a company reports is accurate, complete, and complies with accounting standards like GAAP.
The COSO framework outlines five essential components for designing and maintaining effective internal controls: control environment, risk assessment, control activities, information and communication, and monitoring.
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