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ID number:911126
 
Evaluation:
Published: 05.10.2005.
Language: English
Level: Secondary school
Literature: n/a
References: Not used
Extract

Internal Controls.
An internal control system is a toolbox containing policies, procedures, checks, and balances aimed at ensuring the integrity of a company's transactions, assets, and reporting. These controls may consist of both financial and non-financial controls. Senior management or the board of directors usually bares the responsibility of designing and implementing internal controls. Once established, the internal control system provides structure that safeguards the company's assets, while ensuring that company records are complete and accurate. …

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