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(c) Construct the arguments in favour of Professor Leroi’s remark that external

2021-04-25   

(c) Construct the arguments in favour of Professor Leroi’s remark that external reporting requirements on internal

controls were ‘too ambitious’ for small and medium companies. (4 marks)

正确答案:

(c) The external reporting requirements (from the Sarbanes-Oxley section 404) being ‘too ambitious’ for small and mediumcompaniesThere are several arguments to support Professor Leroi’s remark.Fewer spare resources to carry out internal control. SMEs tend

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