Internal controls are the rules, mechanisms, and procedures a company implements to ensure the integrity of its financial and accounting information, promote accountability, and prevent and detect ...

Here are some basic propositions that surround FCPA compliance. It is often underplayed that the FCPA contains more than just a bribery prohibition – the FCPA contains broad provisions, requiring ...

Running a business is challenging and takes a significant amount of time and dedication. For most owners, their time is spent cultivating business relationships, managing their employees, developing ...

The Failure to Prevent Fraud (FTPF) offence will officially come into force as part of the Economic Crime and Corporate Transparency Act in September 2025. In a previous article, we explored the ...

If, through an internal financial audit, issues are uncovered or the information a company is able to provide is not the specific, higher-level information needed, it will delay the audit process, ...

Any business can benefit from having transparent financial and operational information available for decision-making and reporting to stakeholders. A thoughtful risk assessment can help you identify ...

In today’s complex corporate world, robust internal control frameworks are crucial for ensuring effective governance, risk management and operational efficiency. An internal control framework (ICF) ...

The Association of Chartered Certified Accountants (ACCA) and The Institute of Internal Auditors’ (IIA) Internal Audit Foundation have produced a report emphasising the importance of internal control ...

For many organizations, the coronavirus pandemic has led to significant changes in day-to-day operations, working environments, and internal controls. SEC Deputy Chief Accountant Diana Stoltzfus ...

The mission of the College of Environmental Science and Forestry is to advance knowledge and skills, while promoting the leadership necessary for the stewardship of both the natural and designed ...