The fundamental principles of internal control apply to large and small businesses alike. Every business requires some type of system of control measures as a means to protect assets and ensure that ...

The Committee of Sponsoring Organizations grew out of a private sector initiative known as the Treadway Commission in 1987. COSO was tasked to develop and explain an integrated framework for the ...

For the PDF version of this article, click here. Over the years, power supply designers have been persuaded that current mode is superior to its voltage-mode counterpart. As a result, the major PWM ...

FloQast has introduced Strict Tie-Out Mode as an addition to the close management software company’s Strict Suite Controls product, which provides a software framework for internal controls. Strict ...

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 ...

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 ...