..."Internal control over safeguarding of assets against unauthorized acquisition, use or disposition is a process, effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition,...

...on the auditor's role in detecting fraud, suggesting a gap between what the public 'Internal control is a process — effected by an entity's board of directors, management, and other personnel — designed to provide reasonable assurance regarding the achievement of objectives in the following...

...Internal Control läßt sich zunächst nach dem COSO-Report wie folgt definieren:21' "Internal control is a process effected by an entity's board of directors, management and other personell, designed to provide reasonable assurance regarding the achievement of objectives in the...

...zu schaffen. Die weitgefasste Definition lautet wie folgt: „lnternal Control is broadly defined as a process, effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:...

...laws and regulations will adopt an agreed upon nomenclature. The study defines internal control as a process, "effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:...

...regulations and laws • Issuance of reliable financial statements Internal control was defined by COSO as "a process, effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:...

...Institute. The following definition of internal control was established: 4 Internal control is defined as a process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:...

...No. 55.2* In SAS No. 78, the following definition of internal control is provided: Internal control is a process — effected by an entity's board of directors, management, and other personnel — designed to provide reasonable assurance regarding the achievement of objectives in the following...

...Committee of Sponsoring Organizations of the Treadway Commission (COSO), an internal control system is a process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:...

...been incorporated into American Statements of Auditing Standards. SAS 55 states that internal control is a process - effected by an entity's board of directors, management, and other personnel - designed to provide reasonable assurance regarding the achievement of objectives in the following...