In response to a wave of fraud in the 1970s and 1980s, the Committee of Sponsoring Organizations, or COSO, in the U.S. commissioned a study to rethink the way companies look at internal controls. COSO ...

The government’s new accounting oversight body Tuesday proposed its first set of new audit standards, or guidelines for external auditors to check and affirm the effectiveness of companies’ internal ...

Many leaders of organizations treat internal controls as a tedious task that sits at the bottom of their to-do list, and, because just about no one ever gets to the bottom of their to-do list, often ...

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) ...

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 ...

Good internal controls can ensure a company has reliable financial information and efficient processes. The most successful systems of internal control integrate preventive, detective and corrective ...

Executives who oversaw the first round of compliance with the Sarbanes-Oxley Act for their companies say they would have done things a bit differently in hindsight, including educating more workers ...