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ACCT 4130 Exam2

QuestionAnswer
Application Controls prevent, detect, and correct transaction errors in fraud
Internal Control-Integrated Framework issued by COSO. provides guidance for evaluating and enhancing internal control systems
Strategic Objectives high level goals that support the company's mission
Operations Objectives effectiveness and efficiency
Reporting Objectives help ensure accuracy, completeness, and reliability
Compliance Objectives comply with laws and regulations
Internal Environment most important of ERM. determines how risk conscious the company will be
Audit Committee all companies must have. must be made up of all outside, independent directors
Event an incident or occurrence emanating from internal or external sources that affects achievement
Created by: amccord1
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