The fundamental principles of internal control apply to large and small businesses alike. Every business requires some type of system of control measures as a means to protect assets and ensure that ...

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 ...

A mapping exercise is one of the most important activities for any organization implementing the updated 2013 internal control framework of the Committee of Sponsoring Organizations of the Treadway ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. When people hear the term internal controls, they often ...

The Committee of Sponsoring Organizations of the Treadway Commission released a study Thursday on how to apply its widely used internal control framework to sustainability reporting. Processing ...

Auditors have long suffered unease forming conclusions related to information technology controls. They have no standards or principles to guide them, no clear way to match IT controls to the ...

A company's internal control is its way of providing reasonable assurance to internal and external parties that company resources are being used as intended to meet company objectives. Management can ...

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 ...

A trader monitors stock transactions at a securities trading firm in Hong Kong. More of China's listed companies acknowledge the importance of tightened internal controls to guard against risk, but ...