Earlier this month, medical-device maker Datascope warned investors that it would delay the filing of its most recent quarterly results while it investigates several reports called into its ethics ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Private companies and family enterprises often revel in ...

What are internal controls? The best definition I have come across is from Jonathan Marks, partner at BDO, who defined internal controls as: An internal control is an action or process of interlocking ...

Can you assess risk management without considering related internal controls? I don’t think so. The relationship between risk (what might happen to affect the achievement of objectives) and internal ...

Internal controls are the rules, mechanisms, and procedures a company implements to ensure the integrity of its financial and accounting information, promote accountability, and prevent and detect ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. When people hear the term internal controls, they often ...

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 ...

After several years of sluggish activity, the public markets are showing renewed momentum, from traditional initial public offerings (IPOs) to mergers with special purpose acquisition companies (SPAC) ...

The mission of the College of Environmental Science and Forestry is to advance knowledge and skills, while promoting the leadership necessary for the stewardship of both the natural and designed ...

What happens when controls are continually overridden? Does that necessarily mean that companies are engaging in activities that violate the FCPA or some other law such as Sarbanes-Oxley (SOX).

Whatever their mission or size, all organizations should have policies and procedures established so that (1) boards and officers understand their fiduciary responsibilities; (2) assets are managed ...