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Wednesday, October 19, 2011. Special Features of Lease Arrangements and The Effect of Residual Values. Tuesday, September 27, 2011. Internal control systems are useful because they identify and correct accounting-related fraud or errors. However, internal controls are useless if risks associated with an organization’s routine decisions are not monitored. Enterprise risk management (ERM). Risk assessment is the process used to estimate the likelihood and impact of risks on management’s objectives. Control...
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