A. Performance reviews
B. Physical controls
C. Organizational structure
D. Segregation of duties
A. Teeming and lading
B. Looping
C. Embezzlement
D. Hacking
A. The directors
B. The company’s creditors (payables)
C. The company’s bank
D. The shareholders
A. Duty to report to the company’s bankers
B. Duty to report to the members
C. Duty to sign the audit report
D. Duty to report on any violation of law
A. Error of omission
B. Error of commission
C. Compensating error
D. Error of principle
A. International Accounting Standards Board
B. International Federation of Accountants
C. International Standards Board
D. Auditing Practices Board