CONTROL ENVIRONMENT Definition

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CONTROL ENVIRONMENT is the attitude, awareness, and actions of the board, management, owners, and others about the importance of control. This includes integrity and ethical rules, commitment to competence, board or audit committee participation, organizational structure, assignment of authority and responsibility, and human resource policies and practices.

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INTEGRATED LEDGER see ENTERPRISE RESOURCE PLANNING.

ACOUSTIC DESIGN Architectural acoustics is the science and engineering of achieving a good sound within a building and is a branch of acoustical engineering.

 

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