Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 173

The following are indicators of material weaknesses in internal controls:

 Fraud by senior management, even if immaterial

 Restatement of previously issued financial statements to reflect the correction of a material misstatement due to error or fraud

 Identification of a material misstatement that would not have been detected and corrected by the entity’s internal controls

 Ineffective oversight of financial reporting and internal controls

(AU-C 265.A11)