Internal Controls and Fraud
Internal Controls and Fraud
Internal Controls and Fraud
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Objectives<br />
• Framework provides for 3 categories of objectives<br />
• Operations<br />
• Efficiencies<br />
• Financial performance goals<br />
• Safeguarding assets against loss<br />
• Reporting<br />
• <strong>Internal</strong> <strong>and</strong> external financial <strong>and</strong> non-financial reporting<br />
• Reliability, timeliness, transparency<br />
• Compliance-adherence to laws <strong>and</strong> regulations<br />
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