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 ...

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 ...

The U.S. Securities and Exchange Commission (SEC) recently settled charges against Texas-based oil company Magnum Hunter Resources (MHR) and several individuals for deficient evaluation of the company ...

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, ...

It has been suggested that, for effective corporate internal control, not only should artificial intelligence (AI) be utilized, but internal control must also be linked to business strategy and risk ...

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 ...

[Asia Economy Reporter Song Hwajeong] The Financial Supervisory Service (FSS) will present an internal control improvement plan in October in response to the recent continuous financial accidents such ...

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 ...

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 ...

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 ...