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 ...

On Nov. 7, 2016, the SEC instituted and settled a cease-and-desist order against PowerSecure International Inc., alleging it failed to identify and report its segments as required by FASB Accounting ...

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 ...

If you don't have time to do it right, when are you going to have time to do it over? Consistent performance increases the reliability of operating transactions. Accounting operations are considered ...

Internal controls are measures adopted by the university to promote the thoughtful and efficient use of all resources. As an agency of New York State, the University at Buffalo is obligated to comply ...

Internal auditing is an independent appraisal function that is performed in a wide variety of companies, institutions, and governments. What distinguishes internal auditors from governmental auditors ...

A company's internal control is its way of providing reasonable assurance to internal and external parties that company resources are being used as intended to meet company objectives. Management can ...

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 ...

"You have power over your mind—not outside events. Realize this, and you will find strength." -Marcus Aurelius This quote highlights the importance of focusing on what we can control—our thoughts, ...