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Essay text:
Good accounting controls help maximize efficiency; they help minimize waste, unintentional errors, and fraud.
There are five key elements of internal control: environmental control, risk assessment, control procedures, monitoring and information and communication. Each area contributes an essential part of the control system in accounting information system as a whole, and without all of the key elements present, the controls and control system doesn’t work.
Environmental Control
The environmental control refers to management and employee attitude and behavior.
The goals and objectives of management will affect employee behavior and attitude throughout a business...
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