Internal control over operations is comprised, of policies procedures and personnel, intended to enhance the effectiveness. And efficiency of firm operations and safeguard assets (COSO 2013; Lawrence Minutti-Meza and,, Vyas 2014).Internal control over financial reporting (ICFR) encompasses the processes and procedures established by management to. Maintain records that accurately reflect the firm 's transactions (Deloitte & Touche Ernst,,,, & Young KPMG and PricewaterhouseCoopers 2004).
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