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Definitions and Terminology
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Z Cadbury CommitteeThe Committee of the Financial Aspects of Corporate Governance of the Institute of Chartered Accountants in England and Wales. Cadbury published Internal Control and Financial Reporting in 1994 to build on the internal control concepts developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). source: Champlain, Auditing Information Systems:2003
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