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What are the specefic control procedures of benchmarking
Specific control procedures must be in place which include:
O Organisational structure (clear lines of responsibility and authority)
A Authorisation (approval of transactions or limits)
P Personnel (recruitment of trustworthy individuals and the right training)
S Supervision (discourages fraud and improves quality data entry when the work is complex)
P Physical (physical barriers to prevent theft)
A Accounting (reconciliation's, trial balances and input controls)
S Segregation of duties (separate responsibilities between those that record, process and initiate, such as the receipt, recording and banking of cash)
M Management (internal audit, regular review of management accounts and exception reporting)
Institutional Clearing Member (ICM) A Financial Institution has to subscribe to at least 100 equity shares of Rs.10,000 each to become an Institutional Clearing Member of COFEI
Seasonal Variation Under this variation, we observe that the variable under consideration shows a similar pattern during certain months of the successive years. An example of s
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cost of capital in finance
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