The Committee of Sponsoring Organizations grew out of a private sector initiative known as the Treadway Commission in 1987. COSO was tasked to develop and explain an integrated framework for the ...
Are you an auditor engaged to audit an entity that is less complex? If so, you may wonder why you spend time on the audit evaluating internal control. This may seem like an exercise that is much more ...
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 ...
What specifically are internal controls in a compliance program? Internal controls are not only the foundation of a company but are also the foundation of any effective anti-corruption compliance ...
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 ...
Corrupt business partners can cause trouble for corporate compliance officers in a host of ways, but one specific scheme keeps catching my attention: distributors manipulating your company’s sales ...
To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Environmental, social, and governance (ESG) reporting is ...
After several years of sluggish activity, the public markets are showing renewed momentum, from traditional initial public offerings (IPOs) to mergers with special purpose acquisition companies (SPAC) ...
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