Internal Controls

The following 399 items are listed by Content Data.
Blog

How to Effectively Audit Fixed Assets

Auditing fixed assets is extremely important to ensure that accounting for capital assets and depreciation...
Blog

What Is Internal Audit’s Role in Cybersecurity?

Corporations are always thinking about how to protect assets. A few of the white-collar crimes companies mu...
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How to Identify Important Components of SOC Report Evaluation

There are distinct differences between SOC 1 and SOC 2 reports, but these reports also certainly overlap. ...
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A Guide to Self-Assessment Value Proposition

Self-assessment is a process through which an organization utilizes its internal knowledge to identify and ...
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COSO Integrated Control Framework: Important Changes You Need to Know

In January 2013, the updated version of the Committee of Sponsoring Organizations of the Treadway Commissi...
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What is IT Audit?

It is common to find organizations investing more and more resources – money, time, staff, etc. – these day...
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Audit Committee: Importance to the Board of Directors

What should the audit committee’s relationship be with an organization’s board of directors, compensation c...
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How to Keep Your Organization’s Policies Up to Date

Defined policies and procedures play an integral role in efficient and effective company operations. They a...
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Comparing U.S. Sarbanes-Oxley with C-SOX (Bill 198) and J-SOX (FIE)

As a result of the infamous Enron and WorldCom scandals, the U.S. reacted with strict guidelines to re-esta...
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Disclosure Controls and Procedures: Key Facts You Need to Know

The SEC introduced “disclosure controls and procedures” as a new term in its initial August 29, 2002, relea...
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Fraud Detection Red Flags

Corporate fraud, employee theft, insurance scams/workers compensation fraud, employer fraud, forgery/falsif...
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Segregation of Duties: Key Facts You Need to Know

Segregation of duties (SoDs) is an important concept to internal control frameworks, financial reporting an...