A resolution-based approach to the validation of internal control systems

Abstract

Internal control comprises the plan of organization and the methods adopted within a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherance to prescribed managerial policies. When an auditor is required to render an opinion on the validity of a system of internal… (More)
DOI: 10.1145/800177.810065

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