CONTROL POLICIES AND PROCEDURES Definition

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CONTROL POLICIES AND PROCEDURES are the policies and procedures that help ensure management directives are carried out. Those pertinent to an audit include performance reviews, information processing, physical controls and segregation of duties.

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CFC is Controlled Foreign Corporation.

INDUSTRIAL ESPIONAGE or corporate espionage is espionage conducted for commercial purposes instead of national security purposes, e.g. spying on one's competitors to gain a competitive advantage.

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