Maintaining proper controls over information technology is a constant concern for businesses as they try to use technological advances to drive efficiency and growth. Principle 11 in the newly updated ...

In its most recent guidance for compliance with Sarbanes-Oxley section 404 requirements for smaller entities, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has provided ...

The fundamental principles of internal control apply to large and small businesses alike. Every business requires some type of system of control measures as a means to protect assets and ensure that ...

In this blog post I conclude my exploration of how you should assess your compliance internal controls using the Committee of Sponsoring Organization of the Treadway Organization (COSO), publication ...

Internal controls are defined broadly as the measures an organization takes to protect life and property. Ranging from physical security and access controls to rules of conduct and procedure, internal ...

Authorization, Approval, and Accountability: Transactions are authorized by person(s) with delegated approval authority, with sufficient explanations and documentation to support post authorization ...

CORPORATE debacles invariably result from major lapses in internal controls and/or systemic failures in the group’s risks management. Practice Guidance 9 of the Code of Corporate Governance (PGCG) ...

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines internal control as a process, effected by an entity’s board of directors, management, and other personnel, designed ...

The seminar, organized by the PRMM team of the World Bank in collaboration with CONACI –The National Council for Internal Control, has the following objectives: (i) disseminate the results of Internal ...

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 ...