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 ...

In this blog post I continue my exploration of how you should assess your compliance internal controls using the Committee of Sponsoring Organization of the Treadway Organization (COSO), publication ...

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 ...

Eight standards rolled out in 2006 by the Auditing Standards Board are sparking a cultural shift for auditors. The standards—Statement on Auditing Standards nos. 104–111—are designed to enhance ...

Jul. 15—A risk assessment report prepared for the city of Santa Fe as part of an internal audit highlights many issues noted in recent financial reports and during City Council discussions, including ...

Public and private companies are subject to different regulatory requirements relating to their financial and operational disclosures, including to whom disclosures are provided and the level of ...

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 ...

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

The mission of the College of Environmental Science and Forestry is to advance knowledge and skills, while promoting the leadership necessary for the stewardship of both the natural and designed ...

The Department of Homeland Security plans to recompete a multiple-award, blanket purchase agreement for internal control assessment support services. DHS anticipates the release of a solicitation for ...

Last year, half of corporate insurance agencies (GAs) with fewer than 1,000 agents received the lowest grade in internal control evaluations by the financial authorities. On the 25th, the Financial ...

Many assays have integrated, built-in, or internal controls to demonstrate their operability at specific procedural steps. What role do these built-in controls play in quality control to assure ...