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Entity-level controls strengthen internal controls and help companies meet their regulatory, business and operational priorities, by setting the tone and establishing the expectations of the organization’s control environment, then monitoring the extent to which these expectations are met. This presentation examines the design and implementation of entity-level controls, including: establishing the infrastructure that sets the control consciousness of the organization; utilizing entity-level controls to deliver a more effective evaluation strategy for internal controls; testing and evaluating entity-level controls; how entity-level controls relate to financial reporting; and guidance from the PCAOB and COSO on entity level controls.

Veronica Bila is Senior Manager, Enterprise Risk Services - MNP LLP

Nehal Shah, CPA, CMA, CIA is Manager, Enterprise Risk Services at MNP

This clip explores how to go about establishing the control environment & building the infrastructure that sets the control consciousness of the organization