Management Override of Internal Controls The Achilles Heel of Fraud Prevention
The purpose of this document is to offer guidance to audit committees in addressing the risk of fraud through management override of internal control over financial reporting. By effectively overseeing management and addressing the risk of management override, audit committees increase the likelihood of preventing, deterring, and detecting fraudulent financial...
Published on March 16, 2010
Managment Override of Internal Controls
Management override of internal controls is the Achilles" heel of fraud prevention. The purpose of this document is to offer guidance to audit committees in addressing the risk of fraud through...
Published on April 23, 2010
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