Auditors have long suffered unease forming conclusions related to information technology controls. They have no standards or principles to guide them, no clear way to match IT controls to the ...

The fundamental principles of internal control apply to large and small businesses alike. Every business requires some type of system of control measures as a means to protect assets and ensure that ...

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 ...

An earlier hierarchy of controls had engineering controls as the top-level control. Of course, now most hierarchy of controls, including the one used by OSHA, include elimination and substitution as ...

Geared to young and seasoned professionals alike, “Beyond back-to-basics: Process principles and concepts” is a series of articles designed to present a straightforward approach to mastering the ...

A monthly overview of things you need to know as an architect or aspiring architect. Unlock the full InfoQ experience by logging in! Stay updated with your favorite authors and topics, engage with ...

Since 1911, the American Society of Safety Professionals (ASSP) has helped occupational safety and health professionals protect people, property and the environment. The nonprofit society is based in ...