{"version":"1.0","provider_name":"International Whistleblower Advocates","provider_url":"https:\/\/whistle-blower.com\/fr\/","author_name":"Joseph Orr","author_url":"https:\/\/whistle-blower.com\/fr\/author\/josephorr\/","title":"Internal Accounting Controls Provision &#183; Definition","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"y8pxbHcQyZ\"><a href=\"https:\/\/whistle-blower.com\/fr\/definition\/internal-accounting-controls-provision\/\">Internal Accounting Controls Provision<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/whistle-blower.com\/fr\/definition\/internal-accounting-controls-provision\/embed\/#?secret=y8pxbHcQyZ\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Internal Accounting Controls Provision\u00a0\u00bb &#8212; International Whistleblower Advocates\" data-secret=\"y8pxbHcQyZ\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/whistle-blower.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Under the \u201cinternal controls\u201d provision, issuers must devise and maintain a system of internal accounting controls sufficient to assure management\u2019s control, authority, and responsibility over the firm\u2019s assets. Internal controls over financial reporting are the processes used by companies to provide reasonable assurances regarding the reliability of financial reporting and the preparation of financial statements."}