Many assays have integrated, built-in, or internal controls to demonstrate their operability at specific procedural steps. What role do these built-in controls play in quality control to assure ...

The Committee of Sponsoring Organizations of the Treadway Commission has released an exposure draft of its Internal Control over External Financial Reporting: Compendium of Approaches and Examples.

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 ...

Imagine you’re out walking your dog on a nice sunny morning. As you approach the intersection, you see a car attempt to make a lefthand turn, only to be hit by an oncoming car that runs the stop sign.

A semi-annual or annual internal audit allows you to gauge the effectiveness of your business's internal control system. Unlike an external audit, which focuses on determining whether financial ...

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 ...

This study was undertaken to determine the comparative validity of two competing hypotheses derived from different conceptualizations of internal versus external control. On the basis of the premise ...