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Topic: History
Number of pages / Number of words: 3 / 601
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Property, plant and equipment

Low inherent risk due low volume and complexity of such transactions.

7. Trade payables

Trade payables are currently showing a high inherent risk at financial report level due the replacement of the supervisor Jessica Stevens, that even though she has significant previous experience in trade payables, she is still not used to Sealant’s pace...


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Accrued liabilities/payroll

Low inherent risk for the fact that the amounts are not considered being detailed or voluminous. The payroll is prepare externally raising a risk that an inexistent employee could be involved on the master list sent to the agent, however it still insignificant because of the low volume...


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