The Business Journals

Internal controls protect small and mid-sized businesses from financial fraud and operational risks

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 ...
Nature

Internal Control Systems and Financial Reporting Quality

Internal control systems encompass the processes, policies and procedures designed by an organisation’s leadership to provide reasonable assurance over the reliability of financial reporting. Grounded ...
JournalofAccountancy

Lessons in internal control lapses from major fraud cases

Tammy Thomas, CPA/CFF, CGMA, is a co-author of the most recent FVS Eye on Fraud report, focused on the importance of internal controls preventing employee embezzlement. In this episode, Thomas breaks ...
Forbes

From Fire Drill To Framework: Six Keys To Strong Internal Controls

After several years of sluggish activity, the public markets are showing renewed momentum, from traditional initial public offerings (IPOs) to mergers with special purpose acquisition companies (SPAC) ...
JD Supra

When Financial Controls Fail: The SEC’s ADM Settlement and the Cost of Misleading Investors (Part I of II)

In late 2025, the Securities and Exchange Commission (SEC) charged Archer-Daniels-Midland Company (ADM) and three of its former executives with accounting and disclosure fraud, in what has become one ...