Changes to people, processes, and technology may have upended carefully curated control environments. Given significant disruption resulting from COVID-19, the SEC has granted some relief to public ...
In response to a wave of fraud in the 1970s and 1980s, the Committee of Sponsoring Organizations, or COSO, in the U.S. commissioned a study to rethink the way companies look at internal controls. COSO ...
Craig is the founder/CEO of compliance operations software company Hyperproof and an expert in the compliance, risk, and technology space. In today’s volatile environment, organizations need to have ...
(the “ERM Framework”) has not been superseded by the 2013 Framework. While the ERM Framework and the 2013 Framework are intended to have different focuses, the two frameworks are designed to ...
To continue reading this content, please enable JavaScript in your browser settings and refresh this page. When people hear the term internal controls, they often ...
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 ...
Are you an auditor engaged to audit an entity that is less complex? If so, you may wonder why you spend time on the audit evaluating internal control. This may seem like an exercise that is much more ...
After several years of sluggish activity, the public markets are showing renewed momentum, from traditional initial public offerings (IPOs) to mergers with special purpose acquisition companies (SPAC) ...
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 ...
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