An audit of Daytona's city government travel expenses found weak internal controls, excessive costs and insufficient ...

While management teams often concentrate on bankers, investor presentations and legal filings, one area can derail things ...

Financial executives feel that the requirements for documenting their organization’s internal controls are getting to be too much and many of them are behind the curve when it comes to applying ...

As many companies finish work on a new framework for internal controls, a small number of them are starting to question their external auditors’ documentation requirements and are considering pushing ...

In 2005 about 3,700 large-cap ($75 million or more) companies underwent the first wave of Sarbanes-Oxley section 404 audits. Here, a firm experienced with Sarbanes-Oxley section 404 audits for ...

As part of a financial statement audit, auditors are required to obtain an understanding of a company's internal control system. Internal control is an interconnected web of policies, procedures, ...

Audit report released Monday by the state said the St. John the Baptist Parish 40th Judicial district court lacks internal controls and documentation on purchases and the budget for 2012 was not ...

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 ...

Strong internal controls are critical for helping to reduce the risk a business will fall victim to workplace fraud, waste and abuse. Internal control weaknesses expose a business to any number of ...

What specifically are internal controls in a compliance program? Internal controls are not only the foundation of a company but are also the foundation of any effective anti-corruption compliance ...

Whenever foreign investors want to figure out whether internal control exists and is sufficient in their Chinese subsidiaries, an internal control review (ICR) might be the best and very first step to ...

The Web site of the American Institute of CPAs offers a page where members can learn more about the non-audit assurance services that CPAs can provide. The institute has developed comprehensive ...