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The Sustainable Development Goal 13 (SDG‐13) enunciates the need to combat climate change by encouraging necessary actions to reduce greenhouse gas (GHG) emissions, and this laudable goal was re‐echoed at COP‐28 in the UAE. Although negatively…

Internal controls are critical to guarding an institution against fraud, error, and devastation. They are effective tools for preventing losses and achieving organizational goals. However, internal control mechanisms need to be relevant, because the…
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