Brian Christensen, in an article in Corporate Compliance Insights (CCI) entitled “The Updated COSO Framework: Time for a Fresh Look at Internal Control”, said that the updated 2013 COSO Framework ...

Are you an auditor engaged to audit an entity that is less complex? If so, you may wonder why you spend time on the audit evaluating internal control. This may seem like an exercise that is much more ...

In a compelling new study, Nigerian financial expert Rapuluchukwu Peter Igbojioyibo underscores the indispensable role of internal control systems in driving financial growth and organizational ...

What specifically are internal controls in a compliance program? Internal controls are not only the foundation of a company but are also the foundation of any effective anti-corruption compliance ...

Internal control is not just one action, but a series of actions designed to safeguard the assets of the university. This section of the Guide describes internal control activities that should be ...

The majority of us come to work every day where operations run smoothly, missions are planned and executed and teams work together seamlessly. Now imagine just beneath the surface, risks are lurking ...

Whether you are running a small business or a large conglomerate, internal control is an important part of making sure your business operations are efficient and consistent across the board. Internal ...

An internal control structure or system is an amalgamation of the policies and procedures that a small business implements to ensure that each of its goals is achieved. It ensures that each employee ...

Internal auditing is an independent appraisal function that is performed in a wide variety of companies, institutions, and governments. What distinguishes internal auditors from governmental auditors ...

Companies that went public before the slowdown in the IPO and SPAC markets have been having trouble complying with the internal control audit requirements of the Sarbanes-Oxley Act, according to a ...

In a regulatory filing, Macy’s (M) said that in the course of preparing the company’s financial statements for the interim period ended November 2, 2024, management identified a material weakness in ...