Parties who are interested in an organization's internal control include management, stakeholders, legislators, auditors, and professional organizations.

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Parties who are interested in an organization's internal control include management (who are responsible for implementing and maintaining the controls), stakeholders (who have a financial interest in the organization's performance), legislators (who may regulate certain aspects of the organization's control environment), auditors (who assess the effectiveness of the controls), and professional organizations (who may provide guidance and standards related to internal control).

Parties Who Are Interested in an Organization's Internal Control Include