Chapter 8. Evaluating Control Defficiencies and Reporting on Internal Control Effectiveness

CHAPTER SUMMARY

Provide guidance for reporting significant deficiencies and material weaknesses in internal control.

Describe and explain the requirements for management's quarterly and annual reports on internal control.

Reporting when internal control deficiencies have been corrected during the period.

Summarize requirements for management's reporting on internal control in annual reports to shareholders.

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