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The COSO framework defines internal control as a process, carried out by the board of directors, the administration and other personnel of an entity, designed to provide "reasonable security" with respect to the achievement of objectives in operations, financial reporting, and compliance with applicable laws and regulations.
Big and Little Petroglyph Canyons are two principal landforms within which are found major accumulations of Paleo-Indian and/or Native American Petroglyphs, or rock art, by the Coso People located in the Coso Range Mountains of the northern Mojave Desert, and now within the Naval Air Weapons Station China Lake, near the towns of China Lake and Ridgecrest, California. [3]
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) identifies five components of internal control: control environment, risk assessment, control activities, information and communication and monitoring, that need to be in place to achieve financial reporting and disclosure objectives; COBIT provides similar detailed ...
The Coso Range Wilderness is a protected wilderness area in California in the northern end of the Coso Range. [ 3 ] The area was designated as wilderness by the California Desert Protection Act of 1994 [ 4 ] and contains Joshua trees , creosote, and cactus as well as old mining areas.
The Coso Range of eastern California is located immediately south of Owens Lake, east of the Sierra Nevada, and west of the Argus Range. The southern part of the range lies in the restricted Naval Air Weapons Station China Lake and the northern part of the range is designated as the Coso Range Wilderness . [ 2 ]
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The Coso Volcanic Field is located in Inyo County, California, at the western edge of the Basin and Range geologic province and northern region of the Mojave Desert. The Fossil Falls are part of the Coso Field, created by the prehistoric Owens River. They are within the Naval Air Weapons Station China Lake and northeast of Little Lake and U.S ...
Fraud deterrence is based on the premise that fraud is not a random occurrence; fraud occurs where the conditions are right for it to occur. Fraud deterrence attacks the root causes and enablers of fraud; this analysis could reveal potential fraud opportunities in the process, but is performed on the premise that improving organizational procedures to reduce or eliminate the causal factors of ...