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 ...

A trader monitors stock transactions at a securities trading firm in Hong Kong. More of China's listed companies acknowledge the importance of tightened internal controls to guard against risk, but ...

Evergrande Group. In 2021, the heavily indebted Evergrande Group even defaulted on paying back its loans and bonds and other obligations. The problem has derived from the developer's high reliance on ...

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 ...

Internal fraud controls aren't fire-and-forget. Smart collaboration and ongoing improvement will help keep fraud in check. Here are the basics. There are several keys to effective prevention, but some ...

The Department of Homeland Security plans to recompete a multiple-award, blanket purchase agreement for internal control assessment support services. DHS anticipates the release of a solicitation for ...

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