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 ...

Companies have to embrace a holistic management approach to their internal controls. In the corporate governance world, a new approach is needed to develop a more rational and consistent method for ...

We promote appropriate internal controls and adherence to Cortland policies. Always striving to work with teams across the campus, together we will focus on process improvements to lessen risk ...

The majority of us come to work every day where operations run smoothly, missions are planned and executed and teams work together seamlessly. Now imagine just beneath the surface, risks are lurking ...

Earlier this month, medical-device maker Datascope warned investors that it would delay the filing of its most recent quarterly results while it investigates several reports called into its ethics ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

Internal controls play an integral role in a company’s success, but many young accounting and finance professionals enter their careers without a clear understanding of their importance. I recently ...

Internal accounting controls govern your financial system. "Management is responsible for developing and maintaining effective internal control," reports the U.S. Whitehouse Office of Management and ...

SARBANES-OXLEY WILL MEAN BIG CHANGES FOR BOTH auditors and the companies they audit. The former now will be required to certify a company’s internal controls and will no longer be able to use certain ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Environmental, social, and governance (ESG) reporting is ...

The Securities and Exchange Commission voted on Tuesday to adopt another rule implementing the Sarbanes-Oxley reforms. The rule concerns management’s report on internal control over financial ...

Koramco REITs Management & Trust and Koramco Asset Management are responding swiftly to the Financial Supervisory Service's call for enhanced internal controls in the financial sector by introducing a ...