The Committee of Sponsoring Organizations grew out of a private sector initiative known as the Treadway Commission in 1987. COSO was tasked to develop and explain an integrated framework for the ...

This post continues my exploration of internal controls and how companies can demonstrate compliance with the internal controls requirement under the Foreign Corrupt Practices Act (FCPA) by adherence ...

What are internal controls? The best definition I have come across is from Jonathan Marks, partner at BDO, who defined internal controls as: An internal control is an action or process of interlocking ...

Tammy Thomas, CPA/CFF, CGMA, is a co-author of the most recent FVS Eye on Fraud report, focused on the importance of internal controls preventing employee embezzlement. In this episode, Thomas breaks ...