Internal controls are defined broadly as the measures an organization takes to protect life and property. Ranging from physical security and access controls to rules of conduct and procedure, internal ...

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 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 ...

Internal control as defined by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a process, affected by an entity's board of directors (trustees), management, and other ...

News reports show the frightening weather satellite images of a hurricane that’s causing concern for leaders of an automobile manufacturing plant. The possible effects on the supply chain as the storm ...

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 ...

Woori Bank, which has been embroiled in unfair lending and various financial incidents, will prioritize strengthening internal controls this year. Starting last month, branch managers have directly ...

Mar. 9 – Internal control and audit efforts in China are often criticized for only meeting compliance requirements, with little or no benefits to the business – form over substance. This is not, ...