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And while we do still see aggressive interpretations of the literature , at times now it seems the pendulum may have swung in the other direction . We asked a number of the firms we had examined what steps they were taking in response to the Report . Note : The University reserves the right to modify by increase or decrease the fees charged for attendance and other services at the University , including but not limited to educational fees , at any time when in the discretion of the governing board the same is in the best interest of the University , provided that no increases can or will be effective unless approved by the governing board not less than thirty ( 30 ) days prior to the beginning of the academic term ( semester , etc. ) to which the fees are applicable and such increase does not exceed ten ( 10 ) percent over the fee level existing immediately prior to the increase , with all modification of fees to be effective irrespective as to whether fees have or have not been paid by or on behalf of a student prior to the effective date of the modification . I 'd like to thank the participants we've had to date and encourage your wider support and participation , so that we can continue our assessment of the ability for this kind of technology to increase the usefulness of reported information . First , the guidance articulates twenty-six principles that should be present within an organization to achieve effective internal control over financial reporting , regardless of the organization 's size .