COSO was adopted in 1992 as a framework for basis to design and then test the effectiveness of internal controls. In 2010, it was deemed necessary to update this framework, to provide a more ...

The UTS142 assigns direct responsibility to each institution's financial reporting officer to establish internal controls over the preparation of the annual financial report. The control environment ...

Reading the number of wishes, desires, complaints and suggestions found in various educational blogs can be perplexing. Obviously many teachers are very competent and yet not everything seems to work ...