The Financial Accounting Standards Board's generally accepted accounting principles, or GAAP, set the accounting standards a United States company must follow. Internal controls are designed to ...

This article overviews some of the benefits and methods of state-based control as it applies to the models defined by the ISA106, Procedure Automation for Continuous Process Operations standards ...

No matter what business you're in, paperwork and digital documents tend to pile up. Without a good document control process, you may have problems, warns Qualio. You might not find the documents you ...

MANAGEMENT IS RESPONSIBLE FOR EVALUATING and reporting on a company’s controls. The external auditors are responsible for auditing management’s assertion and independently coming to their own ...