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BizReport : White Papers : Finance

How Management Can Help their Auditors Address PCAOB Inspections Findings on Internal Control

In this white paper, Thomas Ray, distinguished lecturer at Baruch College discusses the intense focus on internal control auditing over the past several years and how it has resulted in a more refined understanding of how a system of internal control over financial reporting should be designed and operated. Although there are some concerns that expectations about internal control have gone too far, companies have an opportunity to learn more about internal control by understanding the information the PCAOB is sharing about its inspections findings.

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