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 ...

As mentioned above, you’ll only be able to increase the Alert Level of a Control Point once you have reached World Tier 4. If you don’t know how to increase World Tiers, then make sure you read our ...

On my first project as a combustion control engineer, I was responsible for loop checks and for watching the experts tune the system controls. The first loop I tried to tune solo was the drum level ...

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 ...

MANAGEMENT IS RESPONSIBLE FOR EVALUATING and reporting on a company’s controls. The external auditors are responsible for auditing management’s assertion and independently coming to their own ...

Machine control systems, which combine positioning sensors — both GNSS receivers and inertial systems — with computer displays, give operators better insight into and control over their work. Whether ...