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What is Material Weakness

Chapter 56
Encyclopedia of Business Analytics and Optimization
A condition in which one or more of a firm’s internal controls is ineffective and could lead to a material misstatement in the firm’s financial statements.
Published in Chapter:
Data Mining Applications in Accounting and Finance
Wikil Kwak (University of Nebraska at Omaha, USA), Susan Eldridge (University of Nebraska at Omaha, USA), and Yong Shi (University of Nebraska at Omaha, USA & Chinese Academy of Sciences, China)
Copyright: © 2014 |Pages: 9
DOI: 10.4018/978-1-4666-5202-6.ch056
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