Internal controls are processes and procedures implemented by a company to ensure accuracy, prevent fraud, and improve ...

The European Securities and Markets Authority has launched a consultation on its proposed guidelines setting out the criteria that Credit Ratings Agencies should have in place to demonstrate that ...

In response to a wave of fraud in the 1970s and 1980s, the Committee of Sponsoring Organizations, or COSO, in the U.S. commissioned a study to rethink the way companies look at internal controls. COSO ...

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 ...

The Commission de Surveillance du Secteur Financier (CSSF) published its new CSSF circular 26/906 on central administration, internal governance and risk management (Circular) applicable to payment ...

Human resource departments function in both a transactional and compliance capacity. The transactional function is concerned with process documentation, records maintenance and security, payroll and ...

Forbes contributors publish independent expert analyses and insights. Robert Eccles writes about sustainability in the capital markets. This article is more than 3 years old. The internal audit (IA) ...

The very name “internal control” poses a problem for companies when they deal with outsourced providers. This internal responsibility for external functions has become one of the biggest challenges ...

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 Institute of Internal Auditors is calling on lawmakers and policymakers to strengthen their oversight of prediction ...

The great majority of chief audit executives acknowledge that the internal audit function at their organization needs to be improved, according to a new survey. Processing Content The survey, by Ernst ...