Article

Reconsidering the Role of Internal Controls in the COVID-19 Era

2021-12-27

Abstract excerpt

The term internal controls has a variety of definitions. But generally speaking, internal controls is a process designed to provide reasonable assurance concerning the achievement of specific aims in effectiveness and efficiency of operations, relability of financial reporting and compliance with laws and regulations. Internal controls protects an organization. It also helps the organization to meet its targets. I...

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Literature Corpus work: 3af92f8c-6d8a-5f8b-a577-ed0ad9cdcb63
DOI: 10.2139/ssrn.3992431

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