The European Securities and Markets Authority has launched a consultation on its proposed guidelines setting out the criteria that Credit Ratings Agencies should have in place to demonstrate that ...

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 ...

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 ...

Corporate scandals of the early 2000's brought about sweeping corporate financial reform in the form of the Sarbanes-Oxley Act. It stipulated that top management of a corporation bore legal ...

Today many companies recognize the desirability as well as the requirement to have an effective system of internal control. Yet, designing and implementing a cost-effective system of internal control ...

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 ...

We promote appropriate internal controls and adherence to Cortland policies. Always striving to work with teams across the campus, together we will focus on process improvements to lessen risk ...

Academic research in internal audit provides best practices and pertinent information for external and internal auditors. Below, we summarize recent internal audit research from leading academic ...

Forbes contributors publish independent expert analyses and insights. Robert Eccles writes about sustainability in the capital markets. This article is more than 3 years old. The internal audit (IA) ...

On March 4, the Securities and Exchange Commission published notice that The NASDAQ Stock Market LLC (NASDAQ) had filed a proposed new rule that would require each NASDAQ-listed issuer to maintain an ...

An analysis of your governing documents will indicate the minimum level of responsibility your HOA must take in protecting its welfare. Does your board need to provide a “safe and secure environment?” ...

Internal control is relevant to everyone in the workplace. It represents our moral responsibility to understand and comply with University policies and procedures, as well as to hold ourselves and one ...