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 ...

With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more expensive and troublesome than it is worth. While a small ...

An internal control structure or system is an amalgamation of the policies and procedures that a small business implements to ensure that each of its goals is achieved. It ensures that each employee ...

The move toward sustainability reporting has been taking hold across many companies, and recently released guidance can help accountants and auditors with establishing effective internal controls over ...

Blockchain technology can be used to improve risk management and create better controls for organizations, according to a new paper released Tuesday by the Committee of Sponsoring Organizations of the ...

Find out what your control self-assessment score is. A score of 20 indicates that these key components of the internal control environment are strong. A score between 10 and 19 indicates that ...