The Institute of Management Accountants has introduced a new finance, governance, risk and compliance research practice.
The research practice is being introduced at the same time the IMA is releasing a new discussion paper, "Accounting Control Assessment Standards: The Missing Piece in the Restatement Puzzle." The paper explores the high incidence of cases in which management and their external auditors attest to having an effective system of internal controls but later issue a material financial restatement.
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