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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 52 / 352

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© D.L. Crumbley

Foreign Corrupt Practices Act of 1977

Public companies shall maintain adequate internal controls:

2)

Make and keep books, records, and accounts, which, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of issuer; and

3)

Devise and maintain a system of internal accounting controls sufficient to provide reasonable assurances that-

1)   transactions are executed in       accordance with management’s general or specific authorization;

transactions are recorded as necessary (1) to permit preparation of financial statements in conformity with generally accepted accounting principles or any other criteria applicable to such statements….

FCPA Section 102

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