All Accounting & Auditing articles – Page 172
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Article
Management override of internal controls
Few risks are as perilous to the integrity of financial statements as a management override, and the issue of management taking a position contrary to the control environment has been a concern among regulators and accounting professionals for years.
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Article
How to audit business continuity programs
Being able to continue critical business functions while responding to a major disaster, and then to return to normal operations efficiently and cohesively afterward, is a critical success factor for all organizations.