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 ...

Explicitly, a strong control environment is shown through management taking time to design and implement internal controls, monitor risk and communicate the results to employees.

Some organizations, for example, maintain an incredibly lax control environment in which few policies are put into practice and employees are given free reign.

Internal Control System and Public Funds Management in Uganda: A Case of Local Governments in the Busoga Sub-Region ...

Information Systems (IS) Audits - Examine the internal control environment of automated information processing systems and how people use those systems. IS audits typically evaluate system input, ...

Find out what your control self-assessment score is. A score of 20 indicates that these key components of the internal control environment are strong. A score between 10 and 19 indicates that ...

SOX and Internal Control best practices continue to evolve. Led by national accounting firm technical experts and complemented by industry panellists, the SOX & Internal Controls Update 2025 program ...

In today’s fast-changing environment, internal audit is no longer a back office function. It is central to how organisations ...