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 ...

Deloitte’s three-part series explores the potential benefits your company can derive from risk assessment, effective internal control design, and regular monitoring. Public and private companies are ...

With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more expensive and troublesome than it is worth. While a small ...

Far too often, companies incur unnecessary costs associated with implementing, operating and assessing internal controls, due to too great an emphasis on using canned internal control checklists and ...

Jul. 15—A risk assessment report prepared for the city of Santa Fe as part of an internal audit highlights many issues noted in recent financial reports and during City Council discussions, including ...

Eight standards rolled out in 2006 by the Auditing Standards Board are sparking a cultural shift for auditors. The standards—Statement on Auditing Standards nos. 104–111—are designed to enhance ...

The Department of Homeland Security plans to recompete a multiple-award, blanket purchase agreement for internal control assessment support services. DHS anticipates the release of a solicitation for ...

Find out what your control self-assessment score is. A score of 20 indicates that these key components of the internal control environment are strong. A score between 10 and 19 indicates that ...

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 ...