Deloitte’s three-part series explores the potential benefits your company can derive from risk assessment, effective internal control design, and regular monitoring. Public and private companies are ...

Companies use internal and external controls in their operations in different ways. Financial controls refer to policies employees must follow to avoid mistakes, meet legal compliance requirements and ...

Many leaders of organizations treat internal controls as a tedious task that sits at the bottom of their to-do list, and, because just about no one ever gets to the bottom of their to-do list, often ...

As a small-business owner, you have to balance the need to maintain adequate internal controls with budgetary constraints. Although an effective internal control system is vital to making sure you ...

This post continues my exploration of internal controls and how companies can demonstrate compliance with the internal controls requirement under the Foreign Corrupt Practices Act (FCPA) by adherence ...

On March 30, 2023, the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), an organization comprising five private-sector organizations with the goal of helping companies ...

SARBANES-OXLEY REQUIRES MANAGEMENT to include an assessment of internal controls over financial reporting, using a suitable framework, in the annual report. While a number of frameworks are available, ...

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

In many businesses, platform engineers serve two sets of customers: external clients and internal colleagues. When building tools for internal use, following the same user-centered design principles ...

Internal controls are measures adopted by the university to promote the thoughtful and efficient use of all resources. As an agency of New York State, the University at Buffalo is obligated to comply ...

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