Internal Controls for Payroll - Tracy Arner
Internal Controls for Payroll - Tracy Arner
Internal Controls for Payroll - Tracy Arner
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COSO Update – 1 st Quarter 2013Concepts added• Codification of principles <strong>for</strong> developing andevaluating the effectiveness of <strong>Internal</strong><strong>Controls</strong>• Expanded financial reporting objective toaddress internal and external, financial andnon-financial reporting objectives• Increased focus on operations, complianceand non-financial reporting objectives basedon user input22