1 Subjects: “...Managerial accounting / http://id.loc.gov/authorities/subjects/sh85080364...”

2 “... Accounting Oversight Board's) release of AS5, which calls for enterprises to perform "top down" risk analyses...”

3 Table of Contents: “... Competent Workforce -- 4.6 Control Environment Principle 5: Holding People Accountable -- 4.7 Risk...”