Internal controls are the security policies, procedures and tech that businesses and governments use to help prevent employee theft and financial error. Lack of ...

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 ...

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 leaders of organizations treat internal controls as a tedious task that sits at the bottom of their to-do list, and, because just about no one ever gets to the bottom of their to-do list, often ...

Further, under the U.S. Sentencing Guidelines, the Board must exercise reasonable oversight of the effectiveness of a company’s compliance program. The DOJ Prosecution Standards posed the following ...

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 ...

As a small-business owner, you have to balance the need to maintain adequate internal controls with budgetary constraints. Although an effective internal control system is vital to making sure you ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. expand A thoughtful risk assessment can help you identify ...

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 ...