...i. ) access to assets is permitted only in accordance with management's authorization; and " ( Lv ) the recorded accountability for assets is compared...appropriate action is taken with respect to any differences. "(b)(3) It shall be unlawful for any person, directly or indirectly, to falsify, or cause to be falsified,...

...assets is permitted only in accordance with management's general or specific authorization; and "(iv) the recorded accountability for assets is compared...appropriate action is taken with respect to any differences. "(3) (A) With respect to matters concerning the national security of the United States, no duty or...

..."(iii) access to assets is permitted only in accordance with management's authorization ; and •'(iv) the recorded accountability for assets is compared...appropriate action is taken with respect to any differences. "(3) It shall be unlawful for any person, directly or indirectly, to falsify, or cause to be falsified,...

...for assets. (c) Access to assets is permited only in accordance with management's authorization. (d) The recorded accountability for assets is compared...and appropriate action is taken with respect to any differences.1 Any evaluation of the extent to which an internal control system meets these objectives...

...to assets is permitted only in accordance with management's general or specific authorization; and (4) the recorded accountability for assets is compared...appropriate action is taken with respect to any differences. IT IS FURTHER ORDERED, ADJUDGED AND DECREED '.ha- ::3.~ shall, within sixty (60) days after the entry...

...O - 77 - 28 c. Access to assets is permitted only in accordance with management's authorization. d. The recorded accountability for assets is compared...action is taken with respect to any differences." l / Of these, the AICPA considers that the overriding criterion for both administrative and accounting...

...assets; (c) access to assets is permitted only in accordance with management's authorization; and (d) the recorded accountability for assets is compared...appropriate action is taken with respect to any differences. These proposed objectives for a system of intemal accounting controls have been drawn from the objectives...

...; (ili) access to assets is permitted only in accordance with management's authorization ; and (iv) the recorded accountability for assets is compared...appropriate action is taken with respect to any differences. (b)[(3)](4) (1) It shall be unlawful for any [person] director, officer or other employee of an issuer...

...(iii) to provide reasonable assurances that "recorded accountability" for assets is "compared" with existing assets at "reasonable intervals" and "appropriate...action" is taken with respect to "any" differences. Cetain of these phrases appear to be mere jargon7 and others require further definition if they are...

...assets is permitted only in accordance with management's general or specific authorization; and "(iv) the recorded accountability for assets is compared...appropriate action is taken with respect to any differences. "(3) (A) With respect to matters concerning the national security of the United States, no duty or...