Are you an auditor engaged to audit an entity that is less complex? If so, you may wonder why you spend time on the audit evaluating internal control. This may seem like an exercise that is much more ...

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 ...

This policy establishes a framework for a system of internal controls and communicates the university’s internal control objectives. The university’s internal control program is a system of ...

Years ago I used to work for a guy named Mike. He was the chief financial officer at the company where we both worked, and I was his controller. Mike, if you're reading this, you know who you are. You ...

With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more expensive and troublesome than it is worth. While a small ...

It's important that you, as a small business owner, put measures in place that protect your company's financial and management data, in accordance to the laws and regulations of your state and the ...