The dynamic world of compliance is continually evolving. New regulations, emerging technologies, and changing market conditions demand that organizations remain vigilant and proactive in their ...

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 ...

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 ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. When people hear the term internal controls, they often ...

The majority of us come to work every day where operations run smoothly, missions are planned and executed and teams work together seamlessly. Now imagine just beneath the surface, risks are lurking ...

This policy provides guidance on the delegation and assignment of authority to approve transactions; identifies the circumstances under which approvals are required by the president, provost, and vice ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. The email from the bank was a gut punch. For years, Sarah ...

Everyone in the UB community has the responsibility to safeguard cash and cash equivalents. This policy provides guidance for the administration of and internal controls over university cash handling ...

The following is a list of internal control techniques departments must employ when handling cash. Continuously assess internal controls over cash and take appropriate action to remediate any concerns ...