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 ...

The Institute of Internal Auditors' new practice guide for internal auditing shares some good insights, but falls short in a few areas. The Institute of Internal Auditors (IIA) has published a new ...

In recent years, Ghana has witnessed a troubling pattern of corruption scandals that have eroded public trust and exposed deep flaws in our internal control systems. From the National Cathedral ...

As the cost of compliance continues to increase, risk managers are finding that collaboration across the three lines of defense can achieve an integrated risk management solution that optimizes ...

Auditing is a highly sensitive task and one that has high standards. Not only is the information handled during an audit sensitive, but an auditor has the responsibility to be honest and accurate in ...

The following internal control activities can be found in the workplace. All employees fit into the organizational picture of internal control, whether or not their job responsibilities are directly ...