Internal Controls and Fraud
Internal Controls and Fraud
Internal Controls and Fraud
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Roles <strong>and</strong> Responsibilities (cont)<br />
• Senior Management<br />
• Guides the development <strong>and</strong> implementation of IC<br />
policies <strong>and</strong> procedures within their operating unit<br />
• Assigns responsibilities for establishing more specific<br />
IC procedures to those personnel within the<br />
departments.<br />
• Each manager should be accountable to the next<br />
higher level for their portion of the internal control<br />
system<br />
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