Princeton’s RCN (RCNCQ.PK) said Tuesday it is in the process of hiring an outside consulting firm to assist in testing the company’s internal controls over financial reporting. The provider of bundled ...

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 ...

I have recently detailed the COSO 2013 Framework in the context of a best practices compliance regime. However there is one additional step you will need to take after you design and implement your ...

Editor’s Note: This is the second of a three-part series summarizing recent state audit reports. Part two and part three will detail the performance audit released for the Tennessee Department of ...

The ability of the Internal Revenue Service to track unpaid tax assessments suffered from “continuing control deficiencies” in fiscal 2018, the Government Accountability Office reported last week. The ...

Public and private companies are subject to different regulatory requirements relating to their financial and operational disclosures, including to whom the disclosures are provided and the level of ...

Catherine Allen et al.’s article (“Navigating the Crossroads of Control and Independence ,” Dec. 07, page 42) was an excellent article clarifying the guidance in Statement on Auditing Standards (SAS) ...