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 ...

News reports show the frightening weather satellite images of a hurricane that’s causing concern for leaders of an automobile manufacturing plant. The possible effects on the supply chain as the storm ...

Internal control systems are essential for businesses to manage and protect their financial and accounting information and processes. They are the mechanisms, procedures, rules, and practices a ...

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

An internal audit control system is like a good diet and exercise plan. Like the measures you take to protect your health, it consists of all the policies and procedures you have in place to protect ...

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 ...

Internal control is relevant to everyone in the workplace. It represents our moral responsibility to understand and comply with University policies and procedures, as well as to hold ourselves and one ...

When was the last time you reviewed your company s retirement plan for compliance? The administration of a 401(k) plan is governed by complex rules that are frequently revised. Failure to comply with ...