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Unformatted text preview: 3. Control activities – segregation duties, separate duties 4. Information and communication 5. Monitoring Control activities – segregation of duties, proper procedure for authorization, physical control over assets and records, independent checks on performace. p.193 ** test questions The Sarbanes-Oxley Act PCAOB (public company accounting oversight board) – federal agency It constrains on auditors and management...
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This note was uploaded on 09/28/2011 for the course ACC 111 taught by Professor Caprio during the Summer '11 term at Mercer County Community College.
- Summer '11