Every company like to believe that its employees and management are above reproach and would never do something to harm the organization. However, it is also a wise business move to have systems in ...

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 ...

News reports show the frightening weather satellite images of a hurricane that’s causing concern for leaders of an automobile manufacturing plant. The possible effects on the supply chain as the storm ...

Internal control as defined by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a process, affected by an entity's board of directors (trustees), management, and other ...

Internal fraud controls aren't fire-and-forget. Smart collaboration and ongoing improvement will help keep fraud in check. Here are the basics. There are several keys to effective prevention, but some ...

As a small-business owner, you have to balance the need to maintain adequate internal controls with budgetary constraints. Although an effective internal control system is vital to making sure you ...

We promote appropriate internal controls and adherence to Cortland policies. Always striving to work with teams across the campus, together we will focus on process improvements to lessen risk ...