Recent regulatory enforcement actions have reinforced a shift toward process-level scrutiny, with the SEC repeatedly citing ineffective internal controls over ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. When people hear the term internal controls, they often ...

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 ...

Of all the tools rushed to market to help companies comply with Sarbanes-Oxley Act (SOA) requirements, the potential of those developed by the Enterprise Resource Planning (ERP) vendors themselves is ...

Many assays have integrated, built-in, or internal controls to demonstrate their operability at specific procedural steps. What role do these built-in controls play in quality control to assure ...

Internal controls represent safeguards that protect a company's business operations and financial information. Business owners are typically responsible for developing and implementing internal ...