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The External Auditing View From Outside
Today’s business environment has been evolving quickly due to rapid technological innovation, presenting companies with problems they haven’t encountered before. In this increasingly connected world, internal controls have become critical—not only to ensure operational effectiveness and efficiency, but also to fortify the reliability of financial reporting, compliance with laws and regulations, and the preservation of data integrity. Copyright 2017 by IMA®, Montvale, N.J., www.imanet.org, used with permission.
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