Chapter 3

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Instructional Design

sheri oklandにより

PAST PERFECT SIMPLE

Sara Ferrer Muñozにより

Haudenosaunee

Lindsay Clarkにより

Drought

Joshua Whitaker-Lockwoodにより

Internal Controls

COSO

Internal Control-Integrated Framework

Monitoring

Information and communication

Control activies

Application controls

General controls

Corrective controls

Detective controls

Preventive controls

Risk assessment

Control Environment

The tone at the top

develop and enforce

assign authority and responsibility with integrity and best interests

efficiency, effectiveness, and reasonable internal control

consistent, appropriate management philosophy and operationg style

participation of board and audit committees

carry out duties and responsibilities

integrity and ethical behavior

Risks

Taxonomy

Hazard risks

Strategic risks

Operational risks

Financial risks

Examples

User training

Segregation of duties

Internal audits

Lockbox systems

Document matching

Bank reconciliation

Importance

Reasonable assurance

Involvement

Process