Page 59 - MA - May 2017
P. 59
COMPANIES ACT
Internal Financial
Internal Financial
Controls:
Controls:
Some Observations
Some Observations
CMA Dr. Bhabatosh Banerjee
Former Professor of Commerce and
Dean of Commerce &Management
University of Calcutta
www.
www.icmai.inicmai.in May 2017 l The Management Accountant 59
59
May 2017 l The Management Accountant
