MANAGEMENT IS RESPONSIBLE FOR EVALUATING and reporting on a company’s controls. The external auditors are responsible for auditing management’s assertion and independently coming to their own ...

Blockchain technology can be used to improve risk management and create better controls for organizations, according to a new paper released Tuesday by the Committee of Sponsoring Organizations of the ...

Internal controls represent safeguards that protect a company's business operations and financial information. Business owners are typically responsible for developing and implementing internal ...

Institute Audit, Compliance & Advisement promotes a strong internal control environment by objectively and independently assessing risks and controls; evaluating business processes for efficiency, ...

In today’s global trade environment, tariffs have become a company-wide concern—impacting legal, compliance, finance, and operations alike. This article introduces how the COSO Internal Control ...

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 ...

The Committee of Sponsoring Organizations of the Treadway Commission has initiated a project to review and update the COSO Internal Control - Integrated Framework. Processing Content The initiative is ...

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 ...

Privately held companies are looking for an exit strategy given today's uncertain economy, but many don't feel prepared to do an IPO given the state of their internal controls, according to a new ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. The email from the bank was a gut punch. For years, Sarah ...