Examlex
Effective call objectives must be:
Incompatible Duties
Tasks within an organization that are separated to prevent fraud or error, ensuring no individual has control over all aspects of a transaction.
Financial Pressure
The stress or strain on a company's cash flow and finances, potentially affecting its operational capability.
Custodian
An entity or individual responsible for safeguarding or managing someone else's property or financial assets.
Accounting Records
Documents and books that keep track of all financial transactions of an entity for the purpose of financial reporting.
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