Principle 10: Select and develops control activities. Principle 11: Selects and develops general controls over technology. Principle 12: Control activities established through policies and procedures.

The UTS142 assigns direct responsibility to each institution's financial reporting officer to establish internal controls over the preparation of the annual financial report. Control activities are ...

Respondents (N = 138) worked in academia/research (n = 61), health care (n = 41), and health policy/Ministries of Health (n = 36) in all six world regions. Most respondents (90.6%) worked in the same ...