THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

In 2020, the SEC approved amendments to the accelerated filer and large accelerated filer definitions that excluded from the definitions companies that qualify as smaller reporting companies and ...

In the age of Coronavirus, it could well be time to assess your internal controls beyond a gap analysis. Consider what COSO says about assessing compliance internal controls. In its Illustrative Guide ...

DETROIT, March 15 (Reuters) - General Motors Corp.'s internal controls on financial reporting are "currently ineffective," the automaker said in a regulatory filing on Thursday. GM, which has restated ...

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 Secretary-General has signed the first Statement on Internal Control for all operations of the Secretariat for 2020, marking an important milestone towards achieving greater accountability for ...

ICPC chairman warned that weak administrative systems, ineffective internal control units, and poor whistleblowing frameworks undermine transparency and expose MDAs to financial mismanagement, ...