...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:...

..."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,...

...(Internal Control-Integrated Framework) to represent a consensus viewpoint as (Moeller and Witt, 1 999): 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:...

...(last visited June 8, 2005). 21 Id. 22 Id. 23 Id. (Rel. 7) COSO broadly defines internal controls as a process, effected by an entity's board of directors, management, and other personnel, and designed to provide reasonable assurance regarding three primary objectives: (1) effectiveness...

...is interesting to quote the definition of internal control: "Internal 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:...

...COSO provides the following definition of internal control: Internal 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 three...

...alterations or missing information. Control totals and hash totals are common examples. internal control 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 three categories:...

...necessary changes to existing processes and internal controls. Internal control can be described as the process, effected by an entity's board of directors, management, and other personnel in order to provide reasonable assurance regarding the achievement of objectives in the following categories:...

...SAS-78 provides the selected guidance presented here. Definition of Internal Control "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...

...publication called Internal Control-\ntegrated Framework. The study defined an 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 three primary...