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Topic: |
Business
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Number of pages / Number of words: |
5 / 1285 |
Essay's paper body
These controls can also be preventive or detective. Preventive controls are proactive and include written policies and procedures, limits to power and supporting documentation. Detective controls, do not prevent unwanted acts but can help or assist to detect them.
Fourth, information and communication refers to the identification any given information, that is communicated in order to carry our peoples their own responsibilities...
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Detective controls, do not prevent unwanted acts but can help or assist to detect them.
Fourth, information and communication refers to the identification any given information, that is communicated in order to carry our peoples their own responsibilities. Management must be able to communicate to their employees the importance of internal controls so they can better understand their roles...
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General points of the essay
Committee of Sponsoring Organization (COSO)
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