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ETHICS, FRAUD, AND INTERNAL CONTROL
www.swlearning.comETHICS, FRAUD, AND INTERNAL CONTROL The three topics of this chapter are closely related. Ethics is a hallmark of the accounting profession. The principles which guide a manager’s decision making are important to all affected. Computer ethics involves questions related to the use of technology and its social impact.
IMPLEMENTATION GUIDE (Guide) - National Association of ...
www.naic.orgindependence, corporate governance and internal control over financial reporting effective in became 2010. The Implementation Guide is being published to assist companies in planning and preparing for compliance with the new requirements. The Implementation Guide (Guide) is intended to supplement the Model, not to create additional