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 ...

With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more expensive and troublesome than it is worth. While a small ...

Internal controls are the policies you put in place to keep your company's financial reporting accurate. If you sell shares to the public, internal controls have been mandatory for decades. The ...

Many leaders of organizations treat internal controls as a tedious task that sits at the bottom of their to-do list, and, because just about no one ever gets to the bottom of their to-do list, often ...