The system of internal control

Books 2 Byte
Consideration of Fraud in an Internal Audit
The Institute of Chartered Accountants of India
( http://www.icai.org/)

Information system and communication

One of the five elements in the system of internal control is ‘information system and communication,’ explains Standard on Internal Audit (SIA) 11: Consideration of Fraud in an Internal Audit of the Institute of Chartered Accountants of India.

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