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 ...

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

The mission of the College of Environmental Science and Forestry is to advance knowledge and skills, while promoting the leadership necessary for the stewardship of both the natural and designed ...

Last week’s announcement by the Securities and Exchange Commission (SEC) of the resolution of its outstanding Foreign Corrupt Practices Act (FCPA) enforcement action with Halliburton Company continues ...

What are internal controls? The best definition I have come across is from Jonathan Marks, partner at BDO, who defined internal controls as: An internal control is an action or process of interlocking ...

Internal Audit identifies all auditable activities and relevant risk factors, and assesses their significance through an annual risk assessment, utilizing the Committee of Sponsoring Organization's ...

Human resource departments function in both a transactional and compliance capacity. The transactional function is concerned with process documentation, records maintenance and security, payroll and ...

We provide the campus community with tools and resources to help fulfill the mission of the university in an ethical and compliant manner. The Policy, Compliance and Internal Controls Office provides ...

Abstract: From seismic analysis to reservoir modeling, geological and geophysical data processing applications are the primary components in determining the value of an asset for oil and gas companies ...

Tammy Thomas, CPA/CFF, CGMA, is a co-author of the most recent FVS Eye on Fraud report, focused on the importance of internal controls preventing employee embezzlement. In this episode, Thomas breaks ...

Internal controls are measures adopted by the university to promote the thoughtful and efficient use of all resources. As an agency of New York State, the University at Buffalo is obligated to comply ...