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 ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

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 ...

Of all the tools rushed to market to help companies comply with Sarbanes-Oxley Act (SOA) requirements, the potential of those developed by the Enterprise Resource Planning (ERP) vendors themselves is ...

I have recently detailed the COSO 2013 Framework in the context of a best practices compliance regime. However there is one additional step you will need to take after you design and implement your ...

Internal controls represent safeguards that protect a company's business operations and financial information. Business owners are typically responsible for developing and implementing internal ...

What are internal controls? The best definition I have come across is from Jonathan Marks, partner at BDO, who defined internal controls as: An internal control is an action or process of interlocking ...

A plan auditor speaking at the Plan Sponsor Council of America (PSCA) 71st Annual National Conference suggested internal controls plan sponsors should have in place for eligibility, compensation, and ...

As a small-business owner, you have to balance the need to maintain adequate internal controls with budgetary constraints. Although an effective internal control system is vital to making sure you ...

White & Case attorneys discuss the changing scope of the internal accounting controls provision under Section 13(b)(2)(B) of the Exchange Act. They analyze recent developments and highlight growing ...