Internal controls are the rules, mechanisms, and procedures a company implements to ensure the integrity of its financial and accounting information, promote accountability, and prevent and detect ...

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 ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. When people hear the term internal controls, they often ...

Recent regulatory enforcement actions have reinforced a shift toward process-level scrutiny, with the SEC repeatedly citing ineffective internal controls over ...

After several years of sluggish activity, the public markets are showing renewed momentum, from traditional initial public offerings (IPOs) to mergers with special purpose acquisition companies (SPAC) ...

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 ...

The Institute of Internal Auditors' new practice guide for internal auditing shares some good insights, but falls short in a few areas. The Institute of Internal Auditors (IIA) has published a new ...

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 ...