On March 30, 2023, the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), an organization comprising five private-sector organizations with the goal of helping companies ...

The commission responsible for the most widely used internal control framework has published a paper providing guidance for applying the framework to sustainability reporting. The Committee of ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Environmental, social, and governance (ESG) reporting is ...

On Nov. 7, 2016, the SEC instituted and settled a cease-and-desist order against PowerSecure International Inc., alleging it failed to identify and report its segments as required by FASB Accounting ...

The Committee of Sponsoring Organizations of the Treadway Commission released a study Thursday on how to apply its widely used internal control framework to sustainability reporting. Processing ...

The Public Company Accounting Oversight Board announced a four-point plan to improve auditors' implementation of the internal control reporting provisions of the Sarbanes-Oxley Act. Processing Content ...

An annual audit of the Department of Homeland Security’s (DHS) consolidated financial statements and internal control over financial reporting has been carried out by the independent public accounting ...

The Association of Chartered Certified Accountants (ACCA) and The Institute of Internal Auditors’ (IIA) Internal Audit Foundation have produced a report emphasising the importance of internal control ...

Internal controls are the policies you put in place to keep your company's financial reporting accurate. If you sell shares to the public, internal controls have been mandatory for decades. The ...

The Office of Inspector General (OIG) has published the findings of this year’s annual audit of the Department of Homeland Security’s (DHS) consolidated financial statements and internal control over ...