Today many companies recognize the desirability as well as the requirement to have an effective system of internal control. Yet, designing and implementing a cost-effective system of internal control ...

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 ...

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 ...

Organisations rise or fall not only by the strength of their strategies but by the discipline of their execution. And that discipline is safeguarded by internal controls. Internal control refers to ...

The Committee of Sponsoring Organizations grew out of a private sector initiative known as the Treadway Commission in 1987. COSO was tasked to develop and explain an integrated framework for the ...