Recent regulatory enforcement actions have reinforced a shift toward process-level scrutiny, with the SEC repeatedly citing ineffective internal controls over ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. When people hear the term internal controls, they often ...

Setting up internal controls is challenging for small and midsized companies. Generally, you don’t have that many employees, and they tend to wear multiple hats. The business processes that fuel ...

Internal controls encompass all the methods and procedures that an organization adopts to protect its facilities, assets and property. In a broad sense, internal controls make it possible for an ...

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 ...

CPAs CAN PROVIDE A VALUABLE service to their employers or clients by helping them plan their strategic approach to compliance with section 404 of the Sarbanes-Oxley Act of 2002. NEW SOFTWARE PRODUCTS ...

Today many companies recognize the desirability as well as the requirement to have an effective system of internal control. Yet, designing and implementing a cost-effective system of internal control ...

Of all the tools rushed to market to help companies comply with Sarbanes-Oxley Act (SOA) requirements, the potential of those developed by the Enterprise Resource Planning (ERP) vendors themselves is ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. With cybersecurity awareness month right around the corner ...

This is the inflection point of every engagement. When a vendor delivers a complete team—developers, analysts, PM—they are most likely taking full ownership of the outcome. The project succeeds or ...