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The ABC’s of Deferred Compensation

A deferred compensation agreement is any plan or agreement in which an employer promises to pay an amount to an employee at some point in the future for past, present, or future services. As a result, the compensation is generally paid after the services are...
Examining Internal Controls for Small Businesses

Examining Internal Controls for Small Businesses

As management evaluates “corporate best practices” and discusses the contents of internal controls deficiency letters, they should remember to also communicate the importance of complying with existing controls to those outside the accounting department....
A Simple Cost Effective Way to Prevent Fraud

A Simple Cost Effective Way to Prevent Fraud

Each year, hundreds of companies are victimized by employee thefts. These frauds are frequently perpetrated by highly trusted individuals holding key positions and often involve substantial sums of money. In this article are practical, cost effective controls which...
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