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 ...

Experts share their thoughts on why the CISO is becoming a business leader beyond technical expertise, but success hinges on ...

Join AssurX's webinar to learn how utilities can strengthen internal controls, streamline compliance with NERC regulations, ...

The most recent edition of the AICPA's A&A Focus broadcast, held Oct. 2, provided valuable insights into three critical areas affecting accounting professionals: private company standards, internal ...

Two state departments victimized by the allegedly criminal behavior of some employees said Monday they are implementing reforms, including a full-time internal control officer and an anonymous tip ...

Equipment, inventories, cash, checks, and other assets should be physically secured and periodically counted and compared with amounts shown on control records. For example, the periodic confirmation ...

Locus of control refers to the degree to which an individual feels a sense of agency in regard to his or her life. Someone with an internal locus of control will believe that the things that ...

Internal control is relevant to everyone in the workplace. It represents our moral responsibility to understand and comply with University policies and procedures, as well as to hold ourselves and one ...

High-profile enforcement activity is beginning to undermine the trust that the audit profession has earned over more than a ...

You might be surprised to learn, however, that the SEC now thinks that a cyber breach can also be an internal accounting controls issue. A case in point is the July 2024 SEC settlement with RR ...