G. R. Cluskey Jr., Specializing in: SOX, Fraud Audits, and Internal control
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INTERNAL CONTROLS
 
 

Good Internal Controls prevent more occupational fraud than good auditors find. Internal Controls (IC) are the basic elements of preventing occupational fraud. IC can be such basic procedures as segregation of duties - separating the handling of cash from record-keeping. IC should be regularly reviewed, tested, and strengthened.

 
           
 
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