After more than 10 years of sounding alarms about the dangers of having internal audit report administratively to the chief financial officer, I must grudgingly concede my warnings have fallen on deaf ...
THE ACCOUNTING PROFESSIONALS interviewed for this article were positive about some Sarbanes-Oxley requirements, saying management’s reporting on and the external auditor’s attestation to the internal ...
To continue reading this content, please enable JavaScript in your browser settings and refresh this page. When people hear the term internal controls, they often ...
Firms with a market capitalization less than $700 million qualify for the delay. The reports are mandated under section 404 of the Sarbanes-Oxley Act, requiring companies to annually explain how ...
Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...
The majority of us come to work every day where operations run smoothly, missions are planned and executed and teams work together seamlessly. Now imagine just beneath the surface, risks are lurking ...
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) ...
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