Are you an auditor engaged to audit an entity that is less complex? If so, you may wonder why you spend time on the audit evaluating internal control. This may seem like an exercise that is much more ...

Of all the tools rushed to market to help companies comply with Sarbanes-Oxley Act (SOA) requirements, the potential of those developed by the Enterprise Resource Planning (ERP) vendors themselves is ...

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 ...

This policy establishes a framework for a system of internal controls and communicates the university’s internal control objectives. The university’s internal control program is a system of ...