Professional Documents
Culture Documents
SOX compliance program, designed to inventory their data, map it to key controls and timely
validate its completeness and accuracy.
This approach enables management to take ownership of IPE quality by understanding exactly
how the underlying data supports and benefits their control activities. It also provides a
sustainable process to manage the ongoing reliability of that data and impacted controls, as well
as improving adherence to COSO 2013 framework principles.
HERE ARE FOUR KEY STEPS THAT CAN HELP YOU
DEVELOP YOUR APPROACH.
ISSUE:
Whether or not the respondent posseses the required qualification of having engaged
in the practice of law for at least ten years.
HELD:
The Supreme Court ruled that Atty. Monsod possessed the required qualification. In
the case of Philippine Lawyers Association vs. Agrava: The practice of law is not limited
to the conduct of cases or litigation in court. In general, all advice to clients, and all
action taken for them in matters connected with the law incorporation services,
assessment and condemnation services, contemplating an appearance before judicial
body, the foreclosure of mortgage, enforcement of a creditor’s claim in bankruptcy and
insolvency proceedings, and conducting proceedings in attachment, and in matters of
estate and guardianship have been held to constitute law practice.
Practice of law means any activity, in or out court, which requires the application of law,
legal procedure, knowledge, training and experience. “To engage in the practice of law
is to perform those acts which are characteristics o