In the wake of corporate and accounting scandals – most notably those involving Enron and WorldCom, Congress enacted the Sarbanes-Oxley Act of 2002 in an effort to restore public trust in corporate ...

In its most recent guidance for compliance with Sarbanes-Oxley section 404 requirements for smaller entities, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has provided ...

THE ACCOUNTING PROFESSIONALS interviewed for this article were positive about some Sarbanes-Oxley requirements, saying management’s reporting on and the external auditor’s attestation to the internal ...

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 ...

Discover what a Certified Internal Auditor (CIA) is, how to obtain this global certification, and the career advantages it offers for internal auditors.

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) ...

Pursuing a career as a certified internal auditor has a strong set of requirements for any candidate, but it can also lead to high job satisfaction and hefty compensation. After all, accountants and ...

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 ...

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 ...

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