In its most recent guidance for compliance with Sarbanes-Oxley section 404 requirements for smaller entities, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has provided ...

Privately held companies operating internationally face risks that require a well-designed system of internal control to counteract. The system is contingent on general ledger applications, inventory, ...

Internal controls are put in place by company management to help a company achieve its institutional goals. While internal controls are adapted to the companies they protect, there are some controls ...

New York Times columnist David Brooks’ thoughts on building and maintaining order inform the discussion on rigor in your internal controls. In internal controls, I believe it is incumbent to consider ...

Public Company Accounting Oversight Board (PCAOB) member Daniel L. Goelzer said in a recent speech that Sarbanes-Oxley Act section 404 compliance costs will fall and benefits rise, especially if ...

Setting up internal controls is challenging for small and midsized companies. Generally, you don’t have that many employees, and they tend to wear multiple hats. The business processes that fuel ...

We promote appropriate internal controls and adherence to Cortland policies. Always striving to work with teams across the campus, together we will focus on process improvements to lessen risk ...

You’re working hard to grow your business, but are you aware of the steps you need to take to protect your business? Your business is an asset and needs to be secure against theft and other damages.

The mission of the College of Environmental Science and Forestry is to advance knowledge and skills, while promoting the leadership necessary for the stewardship of both the natural and designed ...

Internal auditing is an independent appraisal function that is performed in a wide variety of companies, institutions, and governments. What distinguishes internal auditors from governmental auditors ...