Frequently, management is more concerned about internal controls that promote operational efficiency than about those that result

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Frequently, management is more concerned about internal controls that promote operational efficiency than about those that result in reliable financial data. How can the independent auditor persuade management to devote more attention to controls affecting the reliability of accounting information when management has this attitude?
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Auditing The Art and Science of Assurance Engagements

ISBN: 978-0133405507

13th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Joanne C. Jones

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