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 ...

In the age of Coronavirus, it could well be time to assess your internal controls beyond a gap analysis. Consider what COSO says about assessing compliance internal controls. In its Illustrative Guide ...

Forbes contributors publish independent expert analyses and insights. Melissa Houston covers financial issues that affect women in business. You’re working hard to grow your business, but are you ...

Why should private companies care about internal controls? These are the relevant controls each company should have in place to reasonably ensure their financial data is complete and accurate. The ...

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 exhilaration of witnessing a company's growth and success, fueled by the tireless dedication of management and employees, is undeniable. As rewarding as that may be, it can be equally tragic when ...

Public and private companies are subject to different regulatory requirements relating to their financial and operational disclosures, including to whom disclosures are provided and the level of ...

Financial Executives International and its Committee on Corporate Reporting have released a new guide on internal control considerations for business combinations. The new guide, which is part of an ...

An effective ethics and compliance framework is crucial for organizational integrity and responsible business conduct. These elements work together to help us navigate ethical challenges while ...

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 ...

Internal controls are measures adopted by the university to promote the thoughtful and efficient use of all resources. As an agency of New York State, the University at Buffalo is obligated to comply ...