In its most recent guidance for compliance with Sarbanes-Oxley section 404 requirements for smaller entities, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has provided ...

Recent regulatory enforcement actions have reinforced a shift toward process-level scrutiny, with the SEC repeatedly citing ineffective internal controls over ...

A semi-annual or annual internal audit allows you to gauge the effectiveness of your business's internal control system. Unlike an external audit, which focuses on determining whether financial ...

Internal controls are the security policies, procedures and tech that businesses and governments use to help prevent employee theft and financial error. Lack of ...

An essential function of every finance-related job on campus is to safeguard the assets of the university through the development and implementation of a solid structure of internal controls. Such a ...

We provide the campus community with tools and resources to help fulfill the mission of the university in an ethical and compliant manner. The Policy, Compliance and Internal Controls Office provides ...

Internal controls are the rules, mechanisms, and procedures a company implements to ensure the integrity of its financial and accounting information, promote accountability, and prevent and detect ...

Are you an auditor engaged to audit an entity that is less complex? If so, you may wonder why you spend time on the audit evaluating internal control. This may seem like an exercise that is much more ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Environmental, social, and governance (ESG) reporting is ...

When I was in college, I had a course in internal controls taught by the professor my father had when he was in college. I don’t believe much has changed since my father learned about internal ...