| IT |
The processes in place designed to help ensure that all material information is disclosed by an enterprise in the reports that it files or submits to the U.S. Security and Exchange Commission (Disclosure Controls and Procedures also require that disclosures be authorized, complete and accurate, and recorded, processed, summarized and reported within the time periods specified in the SEC rules and forms. Deficiencies in controls, and any significant changes to controls, must be communicated to the enterprise’s audit committee and auditors in a timely manner. An enterprise’s principal executive officer and financial officer must certify the existence of these controls on a quarterly basis; SEC) |
