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Keywords: disclosure controls and procedures
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2016) 10 (2): A28–A37.
Published: 01 May 2016
... requires management to evaluate their disclosure controls and procedures (DC&P) and report on the effectiveness of such controls in their 10-Q and 10-K filings. This paper explains the SEC's differentiation of ICFR and DC&P and attempts to report on the effectiveness of DC&P utilizing the Audit...
