ABSTRACT. PCAOB asserts that an important aspect of performing an audit of internal control is the process of identifying and evaluating entity-level controls. Hong Kong Institute emphasizes that good internal controls can help to provide a reasonable assurance that a sound business in the hands of decision makers with good sense and judgment will succeed in its objectives. PricewaterhouseCoopers contends that more and more companies are realizing that taking a good look at their internal processes and controls is a great opportunity to make their internal organization more efficient.


Spiru Haret University
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