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Recently, the U.S. federal government and the American Institute of Certified Public Accountants (AICPA) have taken aggressive steps aimed at ensuring the quality of organizational

Recently, the U.S. federal government and the American Institute of Certified Public Accountants (AICPA) have taken aggressive steps aimed at ensuring the quality of organizational governance. What are these changes, how might they change organizational governance procedures, and do you believe that these actions will really improve internal control of business organizations?

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