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The following are examples of good control environment, except: The organization demonstrates a commitment to integrity and ethical values. Management establishes, with board oversight, structures,
The following are examples of good control environment, except: The organization demonstrates a commitment to integrity and ethical values. Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives. The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives. The board of directors demonstrates dependence on management and is subjected to management's oversight regarding the development and performance of internal control
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