Trimming the nails of a dog and having the right type of nail clippers for the job go hand-in-hand. Keeping the dog comfortable and secure while trimming the nails helps avoid injury to the pet. Tags: Dog Nail Clippers New Dog Nail Clippers Nail Clippers Scissor Nail Clippers Guillotine Nail Clippers.
Types of Internal Controls in Accounting. The Worldcom, Enron and HealthSouth accounting scandals, among others, have heightened the importance of internal controls for companies everywhere. The Sarbanes-Oxley Act mandates that companies develop and maintain adequate internal control systems. In the U.S., internal controls are evaluated in the context of the Committee of Sponsoring Organizations (COSO) framework. There are three types of internal controls: Preventive, Detective and Corrective. In order to gain an understanding of the internal control concept, it is necessary to have a basic understanding of the COSO framework.
Internal Controls for Small Organizations. Proper internal controls are essential for all organizations. Critical to the implementation of these controls is an appropriate level of segregation of duties. This is very difficult for a small nonprofit to accomplish due to the size of the staff and/or the number of volunteers. The following section provides an outline of the various accounting functions and gives examples of how internal controls can be put into place to make errors or fraud more unlikely.