Internal controls are measures adopted by the university to promote the thoughtful and efficient use of all resources. As an agency of New York State, the University at Buffalo is obligated to comply ...

White & Case attorneys discuss the changing scope of the internal accounting controls provision under Section 13(b)(2)(B) of the Exchange Act. They analyze recent developments and highlight growing ...

The majority of us come to work every day where operations run smoothly, missions are planned and executed and teams work together seamlessly. Now imagine just beneath the surface, risks are lurking ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...

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 European Securities and Markets Authority has published a consultation on draft guidelines on internal controls for benchmark administrators, credit rating agencies, and market transparency ...

The Securities and Exchange Commission today settled charges with Entergy Corporation for failing to maintain internal accounting controls to ensure that its surplus materials and supplies were ...

The following is a list of internal control techniques departments must employ when handling cash. Continuously assess internal controls over cash and take appropriate action to remediate any concerns ...

Internal Controls are the body of policies, procedures, and processes that allow an organization to achieve its objectives. The Virginia Department of Accounts (DOA) has created the Agency Risk ...