Internal Controls and Fraud
Internal Controls and Fraud
Internal Controls and Fraud
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Solutions-Mitigating the Risk of<br />
Management Override<br />
• Maintain a corporate culture where integrity <strong>and</strong><br />
ethical values are held in high esteem<br />
• Implement a whistle-blower program<br />
• Establish an internal audit function that reports<br />
directly to an audit committee<br />
• Attract <strong>and</strong> retain qualified board members<br />
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