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 ...

Environmental, social, and governance (ESG) reporting is becoming a top priority as organizations understand the benefits related to ESG strategies ranging from long-term value creation to lowered ...

Section 13(b)(2)(B) of the Securities Exchange Act of 1934 (“Exchange Act”) (“IAC Provision”) requires public companies to have “internal accounting controls” that, broadly speaking, are sufficient to ...

In the world of compliance and ethics, the Citigroup internal control debacle serves as a glaring reminder of the critical importance of robust, well-designed, functioning and effective internal ...

MUNCIE, Ind. − A state audit of Muncie government finances during 2022 cited a lack of internal controls in recordkeeping of city revenue and expenditures, including proceeds of federal and state ...