With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more expensive and troublesome than it is worth. While a small ...

The cost factor in a cost-benefit analysis can link to your budget or to process efficiency. The financial cost of implementing the most effective internal controls is sometimes too much for a ...

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 ...

Today many companies recognize the desirability as well as the requirement to have an effective system of internal control. Yet, designing and implementing a cost-effective system of internal control ...

The Interpretive Notice acknowledges that internal controls systems may differ based upon the CPO’s operations. However, it also specifies that each system should incorporate certain key components, ...

When was the last time you reviewed your company s retirement plan for compliance? The administration of a 401(k) plan is governed by complex rules that are frequently revised. Failure to comply with ...

Internal control as defined by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a process, affected by an entity's board of directors (trustees), management, and other ...

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 ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

A reminder that the Cayman Islands Monetary Authority’s (CIMA) new Rule on Corporate Governance for Regulated Entities (Corporate Governance Rule) and Rule and Statement of Guidance on Internal ...

This procedure outlines basic controls required for all Internal Use Only information (IUO), including paper files and IT devices, systems processing, storing, or transmitting Internal Use Only.

This policy establishes a framework for a system of internal controls and communicates the university’s internal control objectives. The university’s internal control program is a system of ...