Page 161 - SBL Integrated Workbook STUDENT 2018
P. 161

Management internal control systems and reporting





                           Effective internal control systems





               3.1   Elements of an effective internal control system




                         Information and                                          Risk
                         communication                                       assessment















                          Elements of an
                              effective                                         Control
                          internal control                                  environment
                               system















                               Control
                              activities                                      Monitoring



















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