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 ...

Financial Executives International and its Committee on Corporate Reporting have released a new guide on internal control considerations for business combinations. The new guide, which is part of an ...

This concentration examines the principles and components governing management information systems with strong emphasis on the importance of internal control within the system. Audit Analytics course ...

Internal controls are the rules, mechanisms, and procedures a company implements to ensure the integrity of its financial and accounting information, promote accountability, and prevent and detect ...

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 ...

If you don't have time to do it right, when are you going to have time to do it over? Consistent performance increases the reliability of operating transactions. Accounting operations are considered ...

Internal Control System, Forensic Accounting, Fraud Prevention, Vutumu Forensic Accounting Theory (VFAT), Committee of ...

Discover what a Certified Internal Auditor (CIA) is, how to obtain this global certification, and the career advantages it offers for internal auditors.

White & Case attorneys discuss the changing scope of the internal accounting controls provision under Section 13(b)(2)(B) of the Exchange Act. They analyze recent developments and highlight growing ...

Macy's said an employee intentionally made accounting errors totaling $132 million to $154 million. Auditing experts told BI the available evidence suggests a failure of internal accounting controls.