1. IC related matter > to mgt. BOD - in writing - not required to find deficiency - no more than 60 days, an audit report released date Likelihood Magnitude Control Deficiency not included Any oral/written > mgt(NP only) Significant Deficiency More than remote = reasonably possible More than consequential written > mgt/bod Material Weakness Material written > mgt/bod * IC 하면서 발견되기도 함. IC 할 의무는 없..
