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حسابداری و مالی::
هدف گذاری
Internal Control and Objective-Setting
These opportunities are important to capture and to communicate to the objective-setting processes.
For instance, in the above example, management would channel new sales opportunities to the objective-setting processes.
Risk tolerance is normally determined as part of the objective-setting pro- cess, and as with setting objectives, setting tolerance levels is a precondition for determining risk responses and related control activities.
These views are considered as part of the strategic-planning and objective-setting process with tolerances set accordingly.
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