With the continued emphasis on Sarbanes-Oxley and related regulatory mandates, managers are never far removed from the topic of internal control. And a recurring discussion topic revolves around responsibility—just who should own internal control?

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With the continued emphasis on Sarbanes-Oxley and related regulatory mandates, managers are never far removed from the topic of internal control. And a recurring discussion topic revolves around responsibility—just who should own internal control?
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