The European Securities and Markets Authority has launched a consultation on its proposed guidelines setting out the criteria that Credit Ratings Agencies should have in place to demonstrate that ...

Internal control is relevant to everyone in the workplace. It represents our moral responsibility to understand and comply with University policies and procedures, as well as to hold ourselves and one ...

The following internal control activities can be found in the workplace. All employees fit into the organizational picture of internal control, whether or not their job responsibilities are directly ...

In its most recent guidance for compliance with Sarbanes-Oxley section 404 requirements for smaller entities, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has provided ...

With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more expensive and troublesome than it is worth. While a small ...

In response to a wave of fraud in the 1970s and 1980s, the Committee of Sponsoring Organizations, or COSO, in the U.S. commissioned a study to rethink the way companies look at internal controls. COSO ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Environmental, social, and governance (ESG) reporting is ...

[Asia Economy Reporters Haeyoung Kwon, Minyoung Kim] Kim Jung-tae, Chairman of Hana Financial Group, is significantly strengthening the internal control functions across all group companies to prevent ...

The Financial Supervisory Service (FSS) announced on the 16th that it held the '2024 Banking Sector Internal Control Workshop.' The workshop is held semiannually with the banking sector to respond to ...