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Chevron auditors presented Benchmark analysis and showcased how other companies effectively used management testing and controls. In addition, auditors presented ways in which SOA compliance practices “improved controls and decreased costs” (Redmond, 2008) . Then the Internal Auditing Group designed a transition plan that ultimately moved testing from Auditors to the hands of management. The specifics of this plan included an education component and a communications component. The intentions of these two approaches were to create more independence as well as communicate that “all parties know management endorses” (Redmond, 2008)...
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Common topics in this essay:
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