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Essay text:
The five components include: control environment; risk assessment; control activities; accounting, information, and communication systems, and self-assessment or monitoring. There also is the American Institute of Certified Public Accountants (AICPA) who establishes professional standards; assist members in continually improving their professional conduct, performance and expertise; and monitors such performance to enforce current standards and requirements.
Effective internal control techniques are to evaluate the effectiveness of accounting structures and financial transactions, determining assessment for non-traded investments, and estimating allowances for losses...
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Common topics in this essay:
- “Internal and External Environment and Environment Scanning”
- INTERNAL CONTROLS
- Internal Controls Essay
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