The fundamental principles of internal control apply to large and small businesses alike. Every business requires some type of system of control measures as a means to protect assets and ensure that ...

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 ...

Here is how organizations can implement the newly updated, principles-based internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), which was ...

The Committee of Sponsoring Organizations of the Treadway Commission has released an exposure draft document offering guidance on monitoring internal control systems. Developed by COSO - a group of ...

Internal control systems are essential for businesses to manage and protect their financial and accounting information and processes. They are the mechanisms, procedures, rules, and practices a ...

Today's computerized payroll systems make reporting time worked and handling other payroll functions easy and automatic. They provide dozens of payroll reports for auditing and documentation. They ...