Strong internal controls help prevent fraud, protect assets, and build trust. Learn key steps small businesses can take to ...

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 ...

As part of a financial statement audit, auditors are required to obtain an understanding of a company's internal control system. Internal control is an interconnected web of policies, procedures, ...

Corporate scandals of the early 2000's brought about sweeping corporate financial reform in the form of the Sarbanes-Oxley Act. It stipulated that top management of a corporation bore legal ...

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 ...

Jul. 25 – In light of the ongoing GSK investigation and pharmaceutical industry issues concerning bribery and corruption in China within the sales force, this article looks at the aspects of fraud in ...