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The auditor must test entity-level controls that are important to the auditor's conclusion about whether the company has effective internal control over financial reporting. Depending on the auditor's evaluation of the effectiveness of the entity-level controls, the auditor can increase or decrease the amount of testing that they will perform.
Planning and Supervision full-text: March 1978 23: Analytical Review Procedures full-text: October 1978 24: Review of Interim Financial Information full-text: March 1979 25: The Relationship of Generally Accepted Auditing Standards to Quality Control Standards full-text: November 1979 26: Association with Financial Statements full-text ...
Consolidation-Special Purpose Entities 1998 July 1, 1999: January 1, 2013: IFRS 10: SIC 13 Jointly Controlled Entities-Non-Monetary Contributions by Venturers 1998 January 1, 1999: January 1, 2013: IFRS 10: SIC 14 Property, Plant and Equipment - Compensation for the Impairment or Loss of Items 1998 July 1, 1999: January 1, 2005: IAS 16: SIC 15
Internal control is a key element of the Foreign Corrupt Practices Act (FCPA) of 1977 and the Sarbanes–Oxley Act of 2002, which required improvements in internal control in United States public corporations. Internal controls within business entities are also referred to as operational controls. The main controls in place are sometimes ...
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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.
AA Berle, Non-Voting Stock and Bankers Control (1925–1926) 39 Harvard Law Review 673; AA Berle, Corporate Powers as Powers in Trust (1931) 44 Harvard Law Review 1049; AA Berle, The Theory of Enterprise Entity (1947) 47(3) Columbia Law Review 343; AA Berle, The Developing Law of Corporate Concentration (1952) 19(4) University of Chicago Law ...
The George W. Bush administration put the Continuity of Operations plan into effect for the first time directly following the September 11 attacks.Their implementation involved a rotating staff of 75 to 150 senior officials and other government workers from every federal executive department and other parts of the executive branch in two secure bunkers on the East Coast.