The Committee of Sponsoring Organizations of the Treadway Commission has released guidance outlining ways that organizations can achieve and maintain effective internal controls over generative AI.

Recent regulatory enforcement actions have reinforced a shift toward process-level scrutiny, with the SEC repeatedly citing ineffective internal controls over ...

An essential function of every finance-related job on campus is to safeguard the assets of the university through the development and implementation of a solid structure of internal controls. Such a ...

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 ...

Internal controls are the rules, mechanisms, and procedures a company implements to ensure the integrity of its financial and accounting information, promote accountability, and prevent and detect ...

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 ...

Why should private companies care about internal controls? These are the relevant controls each company should have in place to reasonably ensure their financial data is complete and accurate. The ...

Earlier this month, medical-device maker Datascope warned investors that it would delay the filing of its most recent quarterly results while it investigates several reports called into its ethics ...