Internal controls are essential to every business and should be a key part of everyday procedures. They should work in a way that reduces the likelihood of fraud and protects assets. The first step in ...

Public and private companies are subject to different regulatory requirements relating to their financial and operational disclosures, including to whom the disclosures are provided and the level of ...

On March 30, 2023, the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), an organization comprising five private-sector organizations with the goal of helping companies ...

Cyber-security has become – or perhaps should be – a key area of concern for every enterprise. The risks are substantial for the firm, its shareholders, executives and customers as recent cases ...

You think it can’t happen to you. Your employees are honest, you trust them and they would never steal from you. But no company is exempt from the threat of fraud, says Frank A. Suponcic, CPA, CFE, ...

Abstract: From seismic analysis to reservoir modeling, geological and geophysical data processing applications are the primary components in determining the value of an asset for oil and gas companies ...

University policies must be reviewed, approved, and published in the web-based UB Policy Library to promote awareness, compliance, and accountability. The University at Buffalo (UB, university) is ...

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 ...

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 ...

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 ...