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 ...

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 ...

In response to a wave of fraud in the 1970s and 1980s, the Committee of Sponsoring Organizations, or COSO, in the U.S. commissioned a study to rethink the way companies look at internal controls. COSO ...

Physical access to your network and IT assets is as important as access through 1s and 0s. A security controls assessment is meant to test the perimeter defenses that you have implemented around your ...

This publication provides a set of procedures for conducting assessments of security controls and privacy controls employed within federal information systems and organizations. This publication ...

Control performance assessment and monitoring represent a critical discipline in modern engineering, pivotal in ensuring that industrial and building systems operate at peak efficiency. At its core, ...

MANILA, PhilippinesMANILA, Philippines — The United States is constantly assessing the need to expand export controls to stop China from acquiring advanced computer chips and manufacturing equipment ...

Phytoplankton determine how much life the ocean is able to support and play a role in controlling atmospheric carbon dioxide concentrations, thereby regulating our climate. These tiny marine plants ...