Posted: April 25th, 2017

COSO defines “internal controls” as a process, effected by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories except:

COSO defines “internal controls” as a process, effected by an
entity’s board of directors, management, and other personnel, designed
to provide reasonable assurance regarding the achievement of
objectives in the following categories except:

Effectiveness and efficiency of operations.
Reliability of financial reporting.
Compliance with applicable laws and regulations.
All of the above

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