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 ...

Deloitte’s three-part series explores the potential benefits your company can derive from risk assessment, effective internal control design, and regular monitoring. Public and private companies are ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Private companies and family enterprises often revel in ...

Cost Implications of Internal Control. As a small-business owner, you have to balance the need to maintain adequate internal controls with budgetary constraints. Although an effective internal... How ...

Recent regulatory enforcement actions have reinforced a shift toward process-level scrutiny, with the SEC repeatedly citing ineffective internal controls over ...

With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more expensive and troublesome than it is worth. While a small ...

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 ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. expand A thoughtful risk assessment can help you identify ...

This policy establishes a framework for a system of internal controls and communicates the university’s internal control objectives. The university’s internal control program is a system of ...