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These two concepts together (the account- or disclosure-related risks and control-related risks) are called "Internal Control over Financial Reporting Risk" or "ICFR" risk. A diagram was included in the guidance (shown in this section) to illustrate this concept; it is the only such diagram, which indicates the emphasis placed on it by the SEC.
Infant respiratory distress syndrome (IRDS), also known as surfactant deficiency disorder (SDD), [2] and previously called hyaline membrane disease (HMD), is a syndrome in premature infants caused by developmental insufficiency of pulmonary surfactant production and structural immaturity in the lungs.
Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. A broad concept, internal control involves everything that controls risks to an organization.
Causes may include sepsis, pancreatitis, trauma, pneumonia, and aspiration. [1] The underlying mechanism involves diffuse injury to cells which form the barrier of the microscopic air sacs of the lungs , surfactant dysfunction, activation of the immune system , and dysfunction of the body's regulation of blood clotting . [ 5 ]
Operational risk is the risk of losses caused by flawed or failed processes, policies, systems or events that disrupt business operations. Employee errors, criminal activity such as fraud, and physical events are among the factors that can trigger operational risk. The process to manage operational risk is known as operational risk management.
An entity-level control is a control that helps to ensure that management directives pertaining to the entire entity are carried out. These controls are the second level [clarification needed] to understanding the risks of an organization.
Chapter 5 Season 4 will come to an end shortly and will usher in a three-part, month-long Remix season with promises of a, "chapter end event to remember." A show remixed. A season reimagined.
An incident is an event that could lead to the loss of, or disruption to, an organization's operations, services or functions. [2] Incident management (IcM) is a term describing the activities of an organization to identify, analyze, and correct hazards to prevent a future re-occurrence.