Internal controls are a major part of any modern-day entity, but many of us don’t know if we have a control in place or only a process. If you have been through an audit, your auditor has probably ...

Robotic Process Automation (RPA) continues to proliferate in organizations. Responding to governance challenges and impacts ...

Please note: This item is from our archives and was published in 2019. It is provided for historical reference. The content may be out of date and links may no longer function. Donald J. Coduto is a ...

The Committee of Sponsoring Organizations of the Treadway Commission published a framework for imposing internal controls over robotic process automation. COSO is jointly sponsored by the American ...

Process and Control Improvement (PC&I) project planning is quite critical to the health of your business. Establishing a process improvement initiative helps maintain both quality and efficient ...

Internal accounting controls govern your financial system. "Management is responsible for developing and maintaining effective internal control," reports the U.S. Whitehouse Office of Management and ...

The Public Company Accounting Oversight Board released a supplement Wednesday to its staff guidance on the remediation process for auditing firms that have deficiencies in quality control. The ...

Section 13(b)(2)(B) of the Securities Exchange Act of 1934 (“Exchange Act”) (“IAC Provision”) requires public companies to have “internal accounting controls” that, broadly speaking, are sufficient to ...

Before dealer principals and store managers brush aside the issue by stating something like, “I’m a car guy, not an accountant,” NADA Academy instructor Eric Dreisbach shared eight potential pitfalls ...