Steven M. Bragg

Accounting Control Best Practices - 2nd ed. - Canada Wiley John Wiley &Sons, Inc. 2009 - 295

Accounting control Best Practices, Second edition Control systems are needed to ensure that a company's assets are used in the most productive manner and that they are not lost through fraudulent activities. However, an excessive use of controls can interfere with the efficient completion of activities within a company.

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