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 ...

Find out what your control self-assessment score is. A score of 20 indicates that these key components of the internal control environment are strong. A score between 10 and 19 indicates that ...

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 ...

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 ...

The Internal Revenue Service (IRS) has recently added important guidance to its Employee Plan Team Audit (EPTA) website that is very helpful to retirement plan sponsors and retirement plan ...

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 ...

Successful businesses and organizations maintain and implement systems of internal financial control. These systems are heavily based on proper accounting and financial reporting procedures, but also ...

Compliance professionals constantly seek to understand how systemic issues within corporate hierarchies can lead to severe consequences. The recent revelations about Bank of America’s (BoA) persistent ...