JournalofAccountancy

5 missteps to avoid when evaluating internal controls

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 ...
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 ...
JournalofAccountancy

Assessing Company-Level Controls

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 ...
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) ...
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 ...