CDPA is Certified Data Processing Auditor.
LISTED COMPANY is a public company listed or quoted on a stock exchange.
ENVIRONMENT, in an accounting control assessment, is the attitude, awareness, and actions of the board, management, owners, and others about importance of control. It
includes integrity and ethical rules, commitment to competence, board or audit committee participation, organization structure, assignment of authority and responsibility, and human resource policies and practices.
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