Examlex
Which of the following items could appear on a scale measuring moral disengagement?
Custody of Assets
The responsibility of safeguarding a company's physical and digital assets to prevent loss, theft, or unauthorized access.
Control Procedure
A set of standardized practices and procedures implemented by a business to ensure accuracy and integrity in its financial and operational activities.
Sarbanes-Oxley Act
A U.S. law enacted in 2002 that aims to protect investors by making corporate disclosures more reliable and accurate through the establishment of new or enhanced standards for all U.S. public company boards, management, and public accounting firms.
Internal Control Procedures
These are policies and procedures implemented by a business to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud.
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