The SEC introduced “disclosure controls and procedures” as a new term in its initial August 29, 2002, release following the enactment of Sarbanes-Oxley.
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Topics: Internal Controls, Entity-Level Control, Sarbanes-Oxley Act, Financial Reporting, Section 302 - Executive Certs.
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Topics: Entity-Level Control, Audit Planning, Sarbanes-Oxley Act
