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How to Comply With Sarbanes-Oxley Section 404: Assessing ~ 8.2. EVALUATING CONTROL DEFICIENCIES When management's assessment reveals that control deficiencies exist as of year-end, the severity of those control deficiencies must be evaluated. If management concludes that one or … - Selection from How to Comply With Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control [Book]
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