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Update: How COSO is changing corporate controls and auditor responsibilities
Author(s) -
Munter Paul
Publication year - 1998
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970090212
Subject(s) - accounting , business , audit
Fraudulent reporting is dimult to detect. But several recent changes described in the professional literature are helping to more directly address the problem. The author's update includes lists of risk factors that the careful CFO must avoid.