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  • Government

In partnership with the PA State Association of Township Supervisors (PSATS), Member of the Firm Krista Gardner discusses basic internal controls that should exist within a sound business environment. Topics covered include the components of the COSO internal control framework and how these components establish a foundation of effective internal controls within an entity, and an overview of internal controls over cash receipts, cash disbursements, and payroll. Krista also reviews what could go wrong and suggestions for implementing compensating controls to mitigate risk.

  • Effective Internal Controls and Why They Matter

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