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 ...

Internal controls are put in place by company management to help a company achieve its institutional goals. While internal controls are adapted to the companies they protect, there are some controls ...

Public Company Accounting Oversight Board (PCAOB) member Daniel L. Goelzer said in a recent speech that Sarbanes-Oxley Act section 404 compliance costs will fall and benefits rise, especially if ...

Setting up internal controls is challenging for small and midsized companies. Generally, you don’t have that many employees, and they tend to wear multiple hats. The business processes that fuel ...

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 ...

New York Times columnist David Brooks’ thoughts on building and maintaining order inform the discussion on rigor in your internal controls. In internal controls, I believe it is incumbent to consider ...

You’re working hard to grow your business, but are you aware of the steps you need to take to protect your business? Your business is an asset and needs to be secure against theft and other damages.

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