An internal control structure or system is an amalgamation of the policies and procedures that a small business implements to ensure that each of its goals is achieved. It ensures that each employee ...

With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more expensive and troublesome than it is worth. While a small ...

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 ...

MANAGEMENT IS RESPONSIBLE FOR EVALUATING and reporting on a company’s controls. The external auditors are responsible for auditing management’s assertion and independently coming to their own ...

This post continues my exploration of internal controls and how companies can demonstrate compliance with the internal controls requirement under the Foreign Corrupt Practices Act (FCPA) by adherence ...

This policy establishes a framework for a system of internal controls and communicates the university’s internal control objectives. The university’s internal control program is a system of ...

In a compelling new study, Nigerian financial expert Rapuluchukwu Peter Igbojioyibo underscores the indispensable role of internal control systems in driving financial growth and organizational ...

The following is a written comment submitted to the Securities and Exchange Commission in connection with its proposed rule modifying the standards for internal controls under Section 404 of ...

Internal control systems are essential to corporate governance, ensuring financial accountability and efficiency. Yet, there are growing signs that such systems are becoming troubled, making it ...