{"product_id":"internal-controls-sec-should-consider-requiring-companies-to-disclose-wether-they-obtained-an-auditor-attestation-paperback","title":"Internal Controls: SEC Should Consider Requiring Companies to Disclose Wether They Obtained an Auditor Attestation - Paperback","description":"\u003cp\u003eby \u003cb\u003eGovernment Accountability Office\u003c\/b\u003e (Author)\u003c\/p\u003e\u003cp\u003eInternal control generally serves as a first line of defense for public companies in safeguarding assets and preventing and detecting errors and fraud. Internal control is defined as a process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of the following objectives: (1) effectiveness and efficiency of operations; (2) reliability of financial reporting; and (3) compliance with laws and regulations. Internal control over financial reporting is further defined in the SEC regulations implementing Section 404 of the Sarbanes-Oxley Act.\u003c\/p\u003e\u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 76\u003c\/div\u003e\u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 0.16 x 11.02 x 8.5 IN\u003c\/div\u003e\u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e December 31, 2014\u003c\/div\u003e","brand":"Books by splitShops","offers":[{"title":"Default Title","offer_id":42168027742343,"sku":"9781503184732","price":21.58,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0601\/2623\/2711\/files\/9ed37ec42cd29badb585be69b6cef800.webp?v=1733332492","url":"https:\/\/booksby.splitshops.com\/products\/internal-controls-sec-should-consider-requiring-companies-to-disclose-wether-they-obtained-an-auditor-attestation-paperback","provider":"Books by splitShops","version":"1.0","type":"link"}