search query: @indexterm SECURITIES AND EXCHANGE COMMISSION / total: 43
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| Author: | Solomon, M.B. Cooper, J.R. |
| Title: | Reporting on internal control: the SEC's proposed rules |
| Journal: | Journal of Accountancy
1990 : JUNE, VOL. 169:6, p. 56-58, 61-63 |
| Index terms: | COMPANY REPORTS INTERNAL AUDITING SECURITIES AND EXCHANGE COMMISSION |
| Language: | eng |
| Abstract: | Assessment of impact of SEC rules on internal control. Precedents. Definition of internal control. Management reports: need for companies to make 3 representations. Internal control structure. Effects on auditors. Assertions in a management report. New attestation standard. |
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