Internal Control over Financial Reporting - Core

Commitment and Contingencies

The Commitment and Contingencies Playbook addresses the following areas:

  • Policy and Procedures
  • Segregation of Duties (and access rules that support SOD)
  • Contracts
  • Commitments and Contingencies
  • Litigation
  • Product recalls
  • Financial Reporting, and
  • Additional Considerations (IPE and Management Review Controls)

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