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The Small Business Controller by Richard O. Hanson

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Chapter 14

Internal Controls

This chapter addresses the responsibility of the small business controller regarding internal controls. It also defines internal controls; the value of internal controls; developing an internal control structure considering such factors as the control environment, risk assessment, control activities, information and communication, and monitoring and feedback; key elements to consider when designing a good internal accounting control structure; limitations of internal controls, and the overall responsibility for internal controls.

The Controller and Internal Controls

Perhaps one of the most important duties of the controller for a small business is the creation, supervision, and maintenance of financial accounting ...

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