Internal Control

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Internal Control

Internal Control is comprised of the following interrelated components:

· The Control Environment

· Risk Assessment

· Control Activities

· Information and Communication Monitoring

This center will provide information and resources related to these areas.

When the Boss Trumps Internal Control
What a difference a hotline, a routine audit, and the right reporting chain could have made. Learn More>>

Sarbanes-Oxley Software: Ten Questions to Ask
Section 404 of the Sarbanes-Oxley Act of 2002 requires a company to document and periodically test its internal controls and the company’s external auditors to offer an opinion on those controls. While public companies are developing their project plans and evaluating software applications to help them manage this process, the area is a new one for most. Learn More>>

The Committee of Sponsoring Organizations of the Treadway Commission (COSO)

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) was jointly sponsored by five major professional associations in the United States. The Commission, wholly independent of each of the sponsoring organizations, contains representatives from industry, public accounting, investment firms, and NYSE. Learn More>>

Center for Audit Quality Issues Publication to Assist Auditors in Performing an Audit of Internal Control in an Integrated Audit

The Center for Audit Quality (CAQ) has developed a new practical pointers reference source for public company auditors that provides lessons learned from integrated audits of internal control over financial reporting (ICFR). Learn More>>