contents:(115 pages)

1 control environment
principle1 integrity and ethical values
principle2 Board of directors
Principle 3 Management’s Philosophy and Operating Style
Principle 4 Organizational Structure
Principle 5 Financial Reporting Competencies
Principle 6 Authority and Responsibility 35
Principle 7 Human Resources 38
II. Risk Assessment 43
Principle 8 Financial Reporting Objectives 44
Principle 9 Financial Reporting Risks 47
Principle 10 Fraud Risk 52
III. Control Activities 55
Principle 11 Integration with Risk Assessment 56
Principle 12 Selection and Development of Control Activities 58
Principle 13 Policies and Procedures 62
Principle 14 Information Technology 66
IV. Information and Communication 75
Principle 15 Financial Reporting Information 76
Principle 16 Internal Control Information 78
Principle 17 Internal Communication 81
Principle 18 External Communication
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