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 following internal control activities can be found in the workplace. All employees fit into the organizational picture of internal control, whether or not their job responsibilities are directly ...

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 ...

Today many companies recognize the desirability as well as the requirement to have an effective system of internal control. Yet, designing and implementing a cost-effective system of internal control ...

The fundamental principles of internal control apply to large and small businesses alike. Every business requires some type of system of control measures as a means to protect assets and ensure that ...

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 ...

Imagine you’re out walking your dog on a nice sunny morning. As you approach the intersection, you see a car attempt to make a lefthand turn, only to be hit by an oncoming car that runs the stop sign.

Operating a business entity is a full-time job that requires the skills and resources of several individuals. Business owners must organize an accounting system, information technology and an ...