Business failures, fraudulent financial reporting, and questionable operating practices have caused the increasing attention on corporate internal controls. This manual focues on the intiital steps for providing a reliable system of internal control, which is to establish policies and procedures, and then monitor their compliance. A great number of users of the Policies and Procedures Manual for Accounting and Financial Control will be with organizations that have a long-established set of company policies and procedures. Their purpose in using this book will be to check out their existing systems and upgrading them where required.
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