THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...
In this blog post I continue my exploration of how you should assess your compliance internal controls using the Committee of Sponsoring Organization of the Treadway Organization (COSO), publication ...
In the age of Coronavirus, it could well be time to assess your internal controls beyond a gap analysis. Consider what COSO says about assessing compliance internal controls. In its Illustrative Guide ...
Are you an auditor engaged to audit an entity that is less complex? If so, you may wonder why you spend time on the audit evaluating internal control. This may seem like an exercise that is much more ...
New guidance published by the National Institute of Standards and Technology is aimed at helping federal agencies and other organizations in and out of government assess proper security and privacy ...
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 ...
This publication provides a set of procedures for conducting assessments of security controls and privacy controls employed within federal information systems and organizations. This publication ...
Control performance assessment and monitoring represent a critical discipline in modern engineering, pivotal in ensuring that industrial and building systems operate at peak efficiency. At its core, ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results
Feedback