Internal Controls and Fraud
Internal Controls and Fraud
Internal Controls and Fraud
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Roles <strong>and</strong> Responsibilities<br />
• Who should be responsible?<br />
• Board of Directors, School Boards, City Council,<br />
County Commissioners, Owners<br />
• Overseeing system of internal control<br />
• Defines expectations<br />
• Integrity <strong>and</strong> Ethical Values<br />
• Transparency<br />
• Accountability<br />
• Objective<br />
• Form Subcommittees<br />
• Audit Committee<br />
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