TY - SER AU - Afterman, Allan B. TI - The tale of internal control over financial reporting and the SEC's "Broken Windows" SN - 0732-8435 U1 - C839 BPer.657.05 PY - 2016/// CY - --New York PB - New York State Society of Certified Public Accountants KW - Financial-management KW - Business enterprises ER -