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SEC Administrative Case Reinforces Current Emphasis on Internal Controls

2016-03-27 06:25:24| Oil & Gas - Topix.net

Consistent with its current focus on internal control over financial reporting , the Securities and Exchange Commission recently sanctioned a company and individuals for failing to adequately evaluate and audit the company's ICFR. In settled orders , the Commission alleged that Magnum Hunter Resources Corporation violated the SEC's periodic reporting rules when it reported management's conclusions that MHR's ICFR was effective as of December 31, 2011.

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