All Internal Controls articles – Page 48
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Article
Bridging the Divide Between COSO Frameworks Old and New.
As companies work to implement the updated COSO internal controls framework, they are hearing a common refrain: “mind the gap.”That would be the gap between internal controls under the old framework and the added elements of the new one. Companies aren’t just closing that gap, though; they are also using ...
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Article
Roundtable Biographies - 07/23/14
On July 23, Compliance Week and SAI Global presented an editorial roundtable at the Ritz-Carlton Hotel in Chicago. The focus of the roundtable, which was moderated by Compliance Week Executive Editor Joseph McCafferty, was on strengthening tone from the middle. Attendees’ full biographies are below.Carole BovardVP of ComplianceThe Options Clearing ...
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Article
Buying Time on COSO’s Internal Control Framework Update.
With no explicit regulatory mandate to adopt the recently revised internal control framework by the end of 2014, companies sweating the sunset of the old framework are starting to ask: “Can we take another year to work on this?”Ever so cautiously, auditors are starting to say: “Sure. Just disclose it.”“People ...