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The Relationship Between Internal Controls and Internal Audits

Reciprocity

It incorporates multiple elements, such as: Management philosophy Technical competence of employees Behavioral and ethical values Assignment of authority and responsibility How people are organized, managed, and developed The control environment also sets the “tone from the top” that guides the rest of the enterprise.

Audit 52
article thumbnail

The Relationship Between Internal Controls and Internal Audits

Reciprocity

It incorporates multiple elements, such as: Management philosophy Technical competence of employees Behavioral and ethical values Assignment of authority and responsibility How people are organized, managed, and developed The control environment also sets the “tone from the top” that guides the rest of the enterprise.

Audit 52