Public Company Accounting Oversight Board member Jeanette Franzel described a “perfect storm” of issues that auditors are facing with the internal controls of organizations today during a speech at an auditing conference.

“We are currently in a ‘perfect storm’ in the area of internal control over financial reporting, which demands effective action by all participants in the financial reporting and auditing chain,” she said in a speech Wednesday at the Institute of Internal Auditors’ 2014 General Audit Management Conference in Orlando, Fla.

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