THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

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 ...

Far too often, companies incur unnecessary costs associated with implementing, operating and assessing internal controls, due to too great an emphasis on using canned internal control checklists and ...

Public and private companies are subject to different regulatory requirements relating to their financial and operational disclosures, including to whom the disclosures are provided and the level of ...

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 ...

Internal controls are the security policies, procedures and tech that businesses and governments use to help prevent employee theft and financial error. Lack of ...

Jul. 15—A risk assessment report prepared for the city of Santa Fe as part of an internal audit highlights many issues noted in recent financial reports and during City Council discussions, including ...

Jun. 10—In early April, Lodi City Manager Scott Carney made public claims about widespread credit card fraud at city hall, and now a recent internal controls review has determined that some misuse has ...

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 ...