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 ...

An essential function of every finance-related job on campus is to safeguard the assets of the university through the development and implementation of a solid structure of internal controls. Such a ...

The first of the five objectives is Control Environment and it sets the tone for the implementation and operation of all other components of internal control. It begins with the ethical commitment of ...

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 ...

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 post will conclude a short series I have presented on the issue of internal controls outside the US. I want to conclude by raising some ways in which a compliance professional can work to ...

A business' payroll is considered a liability, which means that most payroll information is recorded under the Liabilities column in ledgers and on balance sheets. Payroll accounting involves paying ...

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 ...

A company's internal control is its way of providing reasonable assurance to internal and external parties that company resources are being used as intended to meet company objectives. Management can ...

Auditors have long suffered unease forming conclusions related to information technology controls. They have no standards or principles to guide them, no clear way to match IT controls to the ...

Whenever foreign investors want to figure out whether internal control exists and is sufficient in their Chinese subsidiaries, an internal control review (ICR) might be the best and very first step to ...

For about 20 years, the popular internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has been like a favorite tool in a craftsman’s shop. Its ...