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 ...

Recent regulatory enforcement actions have reinforced a shift toward process-level scrutiny, with the SEC repeatedly citing ineffective internal controls over ...

Of all the tools rushed to market to help companies comply with Sarbanes-Oxley Act (SOA) requirements, the potential of those developed by the Enterprise Resource Planning (ERP) vendors themselves is ...

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 ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

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 ...

Many assays have integrated, built-in, or internal controls to demonstrate their operability at specific procedural steps. What role do these built-in controls play in quality control to assure ...

As organizations race to achieve outsized benefits from artificial intelligence (AI), CFOs must address a frequently overlooked driver of optimal AI returns: internal control structures. AI risk ...