The SEC introduced “disclosure controls and procedures” as a new term in its initial August 29, 2002, release following the enactment of Sarbanes-Oxley.
Topics: Internal Controls, Entity-Level Control, Sarbanes-Oxley Act, Financial Reporting, Section 302 - Executive Certs.
Each month, we'll be giving our social media followers special access to download one of our most popular recently published tools.
Topics: Entity-Level Control, Audit Planning, Sarbanes-Oxley Act
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