I want to understand what would be the reporting impact of an acquired business entity’s control failure on over all reporting of consolidated entity. The grace period of 1 year has already been completed. And the control environment of that entity is concluded as not effective, the entity holds 5% stake in the overall revenue of total group. Please suggest if that would impact the overall conclusion of entity.

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The ISO Lead Auditor certification enables individuals to develop the necessary skills to carry out a Quality Management System (QMS) audit. There are lead auditor courses in almost all the standards like 9001, 14001,45001 etc…

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