haku: @indexterm internal control / yhteensä: 207
viite: 19 / 207
| Tekijä: | Willis, D. Lightle, S. |
| Otsikko: | Management reports on internal controls |
| Lehti: | Journal of Accountancy
2000 : OCT, VOL. 190:4, p. 57-66 |
| Asiasana: | FINANCE CORPORATE GOVERNANCE INTERNAL CONTROL |
| Kieli: | eng |
| Tiivistelmä: | Should company management be required to report on internal controls? As participants in the reporting process, CPAs should know the nature and content of these reports and how they are used. Turn to page xx of a publicly traded company's annual report. If there's a section where management discusses its internal controls, that company has found a venue to communicate with its shareholders -- current and potential -- about the strategies and policies it has adopted to ensure that the company is "under control." |
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