Flashcards - Governance, Risk & Compliance in Accounting

Flashcards - Governance, Risk & Compliance in Accounting
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shareholder
A shareholder or stockholder is an individual or institution that legally owns a share of stock in a public or private corporation
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Corporate governance
Corporate governance broadly refers to the mechanisms, processes and relations by which corporations are controlled and directed
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4 cards in set
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Corporate governance
Corporate governance broadly refers to the mechanisms, processes and relations by which corporations are controlled and directed
shareholder
A shareholder or stockholder is an individual or institution that legally owns a share of stock in a public or private corporation
internal auditor
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations
financial audit
A financial audit is conducted to provide an opinion whether "financial statements" are stated in accordance with specified criteria

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