US Foreign Corrupt Practices Act (FCPA)
Books, Records and Internal Accounting Controls

US Foreign Corrupt Practices Act (FCPA) FCPA-03: Internal Accounting Controls

Issuers must devise and maintain a system of internal accounting controls sufficient to provide reasonable assurances that transactions are executed and recorded properly, access to assets is permitted only with management authorisation, and recorded accountability for assets is compared with existing assets at reasonable intervals.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

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