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Keywords: internal control framework
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2011) 26 (3): 521–545.
Published: 01 August 2011
...Sandra J. Cereola; Ronald J. Cereola ABSTRACT Internal control frameworks (ICF) provide a basis for understanding controls in an organization and for making judgments about the effectiveness of controls. The Sarbanes-Oxley Act of 2002 (SOX) requires companies to report, on an ongoing basis...
