The treasurer does not have the primary responsibility for establishing and maintaining internal control.
Though the internal auditor does a lot of work in respect to the internal control system, the internal auditor is not responsible for establishing and maintaining internal control.
Internal control is a method, or process, that is carried out by an entity's board of directors, management, and other personnel, and designed to provide reasonable assurance that the company's objectives will be achieved.
The controller does not have the primary responsibility for establishing and maintaining internal control.
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