The framework used by many public companies to measure internal controls over financial reporting is sunsetting. As of December 15, 2014, the Internal Control – Integrated Framework originally ...

In response to a confluence of regulatory statements and standard-setting activities, companies, audit committees, auditors and regulators have increased their focus on internal control over financial ...

A lack of practical implementation guidance and the incomplete nature of the Committee of Sponsoring Organizations’ 1992 framework -- in assessing effectiveness of internal controls over financial ...

With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more expensive and troublesome than it is worth. While a small ...

Increasing business complexity and regulatory requirements are driving continual change to the risk environments for many organizations, and historical approaches to risk and controls may not be ...