The crux of the SEC’s interpretive guidance for management is a top-down, risk-based approach that puts risk first and foremost. Four key areas of opportunity can be used to reduce an organization’s ...

Small manufacturers preparing for an IPO, merger, or private equity investment often face a sobering reality: investors want to see strong financial controls. The Sarbanes-Oxley Act (SOX) sets the ...

The very name “internal control” poses a problem for companies when they deal with outsourced providers. This internal responsibility for external functions has become one of the biggest challenges ...