As part of a financial statement audit, auditors are required to obtain an understanding of a company's internal control system. Internal control is an interconnected web of policies, procedures, ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Internal controls are a major part of any modern-day entity ...

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 ...

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 ...

Human resource departments function in both a transactional and compliance capacity. The transactional function is concerned with process documentation, records maintenance and security, payroll and ...

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 ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

Internal controls play an integral role in a company’s success, but many young accounting and finance professionals enter their careers without a clear understanding of their importance. I recently ...

Internal fraud controls aren't fire-and-forget. Smart collaboration and ongoing improvement will help keep fraud in check. Here are the basics. There are several keys to effective prevention, but some ...

Last week’s announcement by the Securities and Exchange Commission (SEC) of the resolution of its outstanding Foreign Corrupt Practices Act (FCPA) enforcement action with Halliburton Company continues ...