Internal control over financial reporting: A set of policies and procedures that ensure the accuracy, reliability, and integrity of an organization’s financial information and reports. It is used in financial accounting, auditing, and regulatory compliance. Examples of internal control over financial reporting include management oversight, segregation of duties, and independent verification and validation.
Categories: CC D1: Security Principles | CCSP D6: Legal - Risk and Compliance | CISM D1: Information Security governance | CISSP D1: Security and Risk Management | Security+ D5: Security Program Management and Oversight | SSCP D3: Risk Identification Monitoring and Analysis
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