Workplace safety methods focus on controls implementation, while Human Operational Performance Theory (HOPT) focuses on risk reduction and safety improvement. Safety in industries such as energy, ...

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 ...

A lack of practical implementation guidance and the incomplete nature of the Committee of Sponsoring Organizations’ 1992 framework -- in assessing effectiveness of internal controls over financial ...

The objective of this research is to identify, analyze, and describe the qualities of successful implementation of ERM in DOTs through detailed case studies and a summary report that captures lessons ...

The widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, the ...

Authored by Baker Tilly's Jeff Haynes, Dan Hedden and Ben Penick CHICAGO, IL / ACCESS Newswire / March 20, 2026 / State and local governments have different needs than private companies when ...

Let's start this article by being honest with ourselves and ask the question "When do you take action with loss control issues?" When I have asked this question, the typical answer was "when an ...

Human resource departments function in both a transactional and compliance capacity. The transactional function is concerned with process documentation, records maintenance and security, payroll and ...