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

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 ...

Many growing companies place great trust in long-time employees who handle key financial duties. That trust is valuable, but ...

Control Testing – Has the company reviewed and audited its compliance program relating to the misconduct? More generally, what testing of controls, collection and analysis of compliance data, and ...

Deloitte’s three-part series explores the potential benefits your company can derive from risk assessment, effective internal control design, and regular monitoring. Public and private companies are ...

MANAGEMENT IS RESPONSIBLE FOR EVALUATING and reporting on a company’s controls. The external auditors are responsible for auditing management’s assertion and independently coming to their own ...

IMGCAP(1)][IMGCAP(2)]Effective internal controls reasonably prevent material misstatements in financial reporting and fraud, but poor internal controls have hurt businesses, investors and the public ...

A third situation may exist at locations outside the U.S. with what began simply as a sales office and then expanded its scope of operations to become a business unit with its accounting and data ...

A thoughtful risk assessment can help you identify which critical processes might be susceptible to errors and create quantitatively and qualitatively significant risks for your company. Public and ...

Public and private companies are subject to different regulatory requirements relating to their financial and operational disclosures, including to whom disclosures are provided and the level of ...