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Internal controls are the methods that a business uses to safeguard its assets and reduce the likelihood of errors. This guide considers the effective internal controls that should be in place for purchase ordering, accounts payable, inventory, sales order processing, accounts receivable, payroll and human resources and fixed assets.
This guide has been written as a series of conversations between two finance people, one is mentoring the other for the duration of an internal control review project.
The author has worked in finance for 38 years and is a qualified accountant.
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