Chapter 4: Internal Controls & Cash

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Across
  1. 3. | COSO component focused on capturing and sharing information
  2. 6. | Requirement for CEOs and CFOs under SOX
  3. 7. | Account used to record differences between expected and actual cash
  4. 12. | Fraud triangle element related to financial pressure
  5. 14. | Separation of responsibilities to reduce fraud and errors
  6. 15. | Anonymous reporting mechanism for unethical behavior
  7. 17. | Process of identifying and managing business risks
Down
  1. 1. | Type of assurance provided by internal controls
  2. 2. | Committee responsible for the internal control framework
  3. 4. | Independent review of internal controls over time
  4. 5. | COSO component focused on identifying and analyzing risks
  5. 8. | Policies and procedures that help ensure objectives are met
  6. 9. | Fraud triangle element involving access or weak controls
  7. 10. | Small cash fund used for minor expenditures
  8. 11. | Foundation of internal control that includes tone at the top
  9. 13. | 2002 law increasing management responsibility for internal controls
  10. 16. | Physical and digital protections over assets and records