The Committee of Sponsoring Organizations grew out of a private sector initiative known as the Treadway Commission in 1987. COSO was tasked to develop and explain an integrated framework for the ...

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

When I was in college, I had a course in internal controls taught by the professor my father had when he was in college. I don’t believe much has changed since my father learned about internal ...

Internal controls can be thought of as checks and balances to prevent errors and losses in various areas of a business. Good inventory controls prevent losses and misstatements while helping in ...

This policy establishes a framework for a system of internal controls and communicates the university’s internal control objectives. The university’s internal control program is a system of ...

Can you prove your team’s performance? How do you know for certain that nothing is being missed? The answer is simple; you perform an internal audit. We know how difficult it can be to keep track of ...