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 ...

Forbes contributors publish independent expert analyses and insights. Priya Huskins is an expert on D&O risk and corporate governance. By now, we all know that a cyber breach may lead to the ...

Here are some basic propositions that surround FCPA compliance. It is often underplayed that the FCPA contains more than just a bribery prohibition – the FCPA contains broad provisions, requiring ...

Several years ago, the U.S. Securities and Exchange Commission (SEC) issued an order against a public company that raised more than a few eyebrows. In that order, the company settled to violations of ...

White & Case attorneys discuss the changing scope of the internal accounting controls provision under Section 13(b)(2)(B) of the Exchange Act. They analyze recent developments and highlight growing ...

Internal accounting controls govern your financial system. "Management is responsible for developing and maintaining effective internal control," reports the U.S. Whitehouse Office of Management and ...

Financial Executives International and its Committee on Corporate Reporting have released a new guide on internal control considerations for business combinations. The new guide, which is part of an ...

Washington — The Public Company Accounting Oversight Board gave a thumbs up to a controversial new auditing standard that requires auditors to review and attest to the effectiveness of corporate ...

Internal controls are measures adopted by the university to promote the thoughtful and efficient use of all resources. As an agency of New York State, the University at Buffalo is obligated to comply ...