Auditors have long suffered unease forming conclusions related to information technology controls. They have no standards or principles to guide them, no clear way to match IT controls to the ...

The fundamental principles of internal control apply to large and small businesses alike. Every business requires some type of system of control measures as a means to protect assets and ensure that ...

Fraud is a global problem that inflicts a heavy burden on government and private organizations alike. According to the 2012 Report to the Nations by the Association of Certified Fraud Examiners, the ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

White & Case attorneys discuss the changing scope of the internal accounting controls provision under Section 13(b)(2)(B) of the Exchange Act. They analyze recent developments and highlight growing ...

On October 15, 2020, the Securities and Exchange Commission issued a settled administrative order charging Andeavor LLC with failing to devise and maintain adequate internal controls surrounding its ...