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Keywords: internal control deficiencies
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (4): 45–69.
Published: 01 November 2013
...Lynford Graham; Jean C. Bedard SUMMARY This paper examines remediation of Sarbanes-Oxley Section 404 internal control deficiencies (ICDs) at all levels of severity, before the balance sheet date. While a number of studies investigate remediation of publicly disclosed material weaknesses (MWs...
