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 ...

The Public Company Accounting Oversight Board has issued an alert cautioning auditors about the significant number of audit deficiencies that the PCAOB staff has seen in the past three years related ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Ebony Howard is a certified public accountant and a QuickBooks ProAdvisor tax expert. She ...

As if investors and public companies didn't have enough to worry about, a recent "trend alert" from Glass Lewis & Co., an investment research and proxy advisory firm in San Francisco, reported that ...

Internal controls are the policies you put in place to keep your company's financial reporting accurate. If you sell shares to the public, internal controls have been mandatory for decades. The ...

For about 20 years, the popular internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has been like a favorite tool in a craftsman’s shop. Its ...

Every company like to believe that its employees and management are above reproach and would never do something to harm the organization. However, it is also a wise business move to have systems in ...