A lack of practical implementation guidance and the incomplete nature of the Committee of Sponsoring Organizations’ 1992 framework -- in assessing effectiveness of internal controls over financial ...

The latest global benchmarking data from the American Productivity & Quality Center illustrates how common these issues are.

The widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, the ...

Small manufacturers preparing for an IPO, merger, or private equity investment often face a sobering reality: investors want to see strong financial controls. The Sarbanes-Oxley Act (SOX) sets the ...

Businesses are facing constant changes, especially after a year like 2020. As such, risk management is crucial. And a tactic many organizations use to tackle risk and compliance is mapping controls.