JournalofAccountancy

Internal Control Guidance: Not Just a Small Matter

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 ...
JournalofAccountancy

Internal control, revisited

For about 20 years, the popular internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has been like a favorite tool in a craftsman’s shop. Its ...
Houston Chronicle

What Principles of Internal Control Apply to Most Business Enterprises?

The fundamental principles of internal control apply to large and small businesses alike. Every business requires some type of system of control measures as a means to protect assets and ensure that ...
Houston Chronicle

GAAP Principles for Internal Control Procedures

The Financial Accounting Standards Board's generally accepted accounting principles, or GAAP, set the accounting standards a United States company must follow. Internal controls are designed to ...
CSOonline

COSO for CSOs: An interview with the internal control and ERM frameworks’ co-author

As the business world focuses more on risk management, more people are turning to the frameworks developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). COSO is a ...
SUNY-ESF

Internal Control

The mission of the College of Environmental Science and Forestry is to advance knowledge and skills, while promoting the leadership necessary for the stewardship of both the natural and designed ...