Companies that are subject to regular audits must continue to confirm the existence of an internal control system (ICS). To date, auditors assess the internal control system only to obtain an understanding of the entity to be audited for consideration in the preparation of the ICS audit strategy and the audit approach.
CITATION STYLE
Müller, R., & Drax, C. (2014). Internal Control System (ICS). In Management for Professionals (Vol. Part F297, pp. 39–43). Springer Nature. https://doi.org/10.1007/978-3-319-02780-7_4
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