RiskAdvisor Thoughts and ideas on emerging risk management issues
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Misappropriation of corporate assets by individuals are risks that large and small businesses run into during good and bad economic times. There are three elements present in the fraudster. Procedures and the tone at the top is poor.
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The site had the following in the homepage, "COSO introduces updated Internal Control Framework." I noticed that the web site stated " Many in the Internal Audit Community would be aware that COSO the Committee of Sponsoring Organizations of the Treadway Commission released an updated Internal Control Framework on May 14, 2013." They also stated " The business environment has witnessed significant changes since the original framework was released and the Board felt it was time to align the framework to the emerging landscape and stakeholder expectations including."ANALYZE MORE BUSINESSES
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