To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Internal controls are a major part of any modern-day entity ...

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 ...

Forbes contributors publish independent expert analyses and insights. Priya Huskins is an expert on D&O risk and corporate governance. By now, we all know that a cyber breach may lead to the ...

The Committee of Sponsoring Organizations of the Treadway Commission has released an exposure draft document offering guidance on monitoring internal control systems. Developed by COSO - a group of ...

FASB has amended its guidance on accounting for internal-use software costs. The amendments in the Accounting Standards Update (ASU) will apply to all entities subject to Subtopic 350-40, Intangibles ...