Examlex
Which of the following definitions is too broad?
Technological Controls
Systems and procedures implemented to monitor, manage, and secure an organization's technology infrastructure and data.
Independent Reviews
Assessments conducted by outside parties to evaluate the accuracy, fairness, or compliance of processes or financial records.
Bank Reconciliation
The process of matching and comparing transactions recorded in an entity's accounting records against those listed on a bank statement.
Internal Controls
The processes and procedures implemented within an organization to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud.
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