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With the release of the 2013 COSO Internal Control Intergrated Fremework, are you planning to implement it and how?

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Question ajoutée par Utilisateur supprimé
Date de publication: 2013/05/15
ehab elsayed
par ehab elsayed , senior accountant , lagoon company for care and medical serviceL

before answer about this question we need to determine some of points to understand , this points are determine the responsibility of established the internal control planning and the role of chief audit executive to conduct and planning for the framework , THE FIRST POINT , THE AUDIT COMMITTEE IS RESPONSIBLE OF ESTABLISH THE INTERNAL CONTROL , SET THE RISK WHICH FACES THE ENTITY AND the charter which include the responsibility of internal audit activity after established the internal control by audit committee the chief audit executive set the plan and submitting to audit committee and senior management to obtain approval to execute the audit plan finally the chief audit executive must assessment the internal control and address report to audit committee with strangeness and weakness and can justification the plan to faces the risk

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