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 ...

Today many companies recognize the desirability as well as the requirement to have an effective system of internal control. Yet, designing and implementing a cost-effective system of internal control ...

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 ...

The Public Company Accounting Oversight Board released the third in a series of staff questions and answers to help auditors and issuers in the implementation of PCAOB Auditing Standard No. 2, ...

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 ...

To improve corporate governance of insurance companies, the Chinese insurance regulator has required insurers to strengthen their internal control evaluations and investigations under the new ...

Western Illinois University supports an internal auditing department as an administrative staff function and as an independent appraisal function to examine and evaluate University business or ...

Oil and gas producer Magnum Hunter Resources and several individuals settled charges this week with the Securities and Exchange Commission for deficient evaluation of the company’s internal controls ...