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 employ security guards and alarm systems to safeguard property from outside threats. Company employees need access to financial and other sensitive data and systems in order to do their jobs ...

A new guide released Thursday by the Center for Audit Quality (CAQ) is designed to educate investors and the general public on a process that reinforces reliable financial reporting at U.S. public ...

Last week’s announcement by the Securities and Exchange Commission (SEC) of the resolution of its outstanding Foreign Corrupt Practices Act (FCPA) enforcement action with Halliburton Company continues ...

The mission of the College of Environmental Science and Forestry is to advance knowledge and skills, while promoting the leadership necessary for the stewardship of both the natural and designed ...

The Center for Audit Quality has released a new Guide to Internal Control Over Financial Reporting to explain to investors and the general public the process used by U.S. public companies to enhance ...

A semi-annual or annual internal audit allows you to gauge the effectiveness of your business's internal control system. Unlike an external audit, which focuses on determining whether financial ...

Cristina Revelo is the Deputy Director, Corporate Monitoring at Affiliated Monitors, Inc (AMI). Her academic background is in Master of Science and Bachelor of Science in Accountancy from the ...

Public and private companies are subject to different regulatory requirements relating to their financial and operational disclosures, including to whom the disclosures are provided and the level of ...

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 ...

Internal fraud controls aren't fire-and-forget. Smart collaboration and ongoing improvement will help keep fraud in check. Here are the basics. There are several keys to effective prevention, but some ...