There was no requirement for PwC to acknowledge missing the internal control holes that the whale trades exploited.
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Management shall consistently apply the internal control standards to meet each of the internal control objectives and to assess internal control effectiveness.
WHITEHOUSE: OMB Circular A-123 - Management's Responsibility for Internal Control | The White House
How much inspiration does the annual budgeting process, the latest internal control or your most recent performance review invoke?
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When assessing the effectiveness of internal control over financial reporting and compliance with financial-related laws and regulations, management must follow the assessment process contained in Appendix A. Annually, management must provide assurances on internal control in its Performance and Accountability Report, including a separate assurance on internal control over financial reporting, along with a report on identified material weaknesses and corrective actions.
WHITEHOUSE: OMB Circular A-123 - Management's Responsibility for Internal Control | The White House
Under Auditing Standard 5, passed in mid-2007, the audit of internal control over financial reporting is now integrated with the audit of the financial statements.
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The internal shift in control over IT responsibility is occurring for a couple of reasons.
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The SEC Complaint charged Peterson with with violations of the anti-bribery, books and records and internal control provisions of the FCPA, and with aiding and abetting violations of the anti-fraud provisions of the Investment Advisers Act of 1940.
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Resignations are more common when litigation is in the wind and dismissals more frequently result from disagreements about issues such as internal control weaknesses and the reliability of financial reporting.
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But for the last decade banks have been required to meet similar internal-control standards under the Federal Deposit Insurance Corporation Improvement Act.
In addition to these efforts, we are in the process of documenting and testing our internal control over financial reporting in order to report on the effectiveness of our internal controls as of December 31, 2012, as required following our initial public offering in 2011.
In addition, although we continually review and evaluate internal control systems to allow management to report on the sufficiency of our internal controls, we cannot assure you that we will not discover additional weaknesses in our internal control over financial reporting.
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The new TV Sound On feature allows users to instantly activate the system's 1, 330-watt sound while muting the internal TV speaker with a single click of the remote control.
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It's no surprise that humans are doing less and less of the dirty work while they simply control robotic creatures that are actually doing the internal repairs, but a UCLA researcher has devised a ridiculously tiny "microhand" to handle even the smallest surgery-related tasks.
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This Circular emphasizes the need for integrated and coordinated internal control assessments that synchronize all internal control-related activities.
WHITEHOUSE: OMB Circular A-123 - Management's Responsibility for Internal Control | The White House
At the time, the exchange also expressed concerns about internal control issues related to Bodisen's accounting and financial reporting obligations.
The crew of the Colorado, after some internal scuffles for command, decides to take control of the island of Sainte Marina, where there is a NATO radar installation.
Management is responsible for establishing and maintaining internal control to achieve the objectives of effective and efficient operations, reliable financial reporting, and compliance with applicable laws and regulations.
WHITEHOUSE: OMB Circular A-123 - Management's Responsibility for Internal Control | The White House
PT's moderate wing, to which Lula belongs, risks losing control of the party in internal elections due in September.
Deferral of internal control audits has become the norm, although the cost savings of doing so are perhaps not as great as envisioned.
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"This would put internal credit creation back under the control of the state, " they say, even if it only took the form of SME lending targets, credit easing and some infrastructure programmes.
The circular also emphasizes the need for agencies to integrate and coordinate internal control assessments with other internal control-related activities.
WHITEHOUSE: OMB Circular A-123 - Management's Responsibility for Internal Control | The White House
Heart-rate variability, says Dr Stein, is a good index of the degree of control an individual has over his autonomic nervous system (which controls many of the internal organs).
Beaconing detection is the act of identifying the communication between an internal compromised host and its command and control server.
As a result, enterprises have re-examined their current Identity and Access Management (IAM) processes and have begun to look for new IAM approaches to ensure that their organizations are safe from access-related security breaches, optimize the operational costs associated with access control and meet their internal and external compliance requirements.
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On July 13, 2012, JPMorgan management, not PwC the auditors, reported that a material weakness existed in its internal control over financial reporting as of March 31, 2012.
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In particular, the Department of Justice could bring Sarbanes-Oxley Section 302 claims against the Lehman CEO and CFO who signed their annual and quarterly internal control certifications.
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Iraqi leaders bristle at Kurdish efforts to forge an independent foreign policy, and the two sides disagree over control of disputed areas along their shared internal border.
An analysis of CECONY internal control processes and systems showed that there were breakdowns in the controls and that these breakdowns provided opportunities for the arrestees to perpetrate fraud.
Using software you install on your PC, you can take complete control over all the phones in the house and turn your internal phone network into a system like a private branch exchange (PBX) not unlike what you might find at the office.
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