JD Supra

What Audit Committees Can Do to Prevent Accounting Fraud in Uncertain Times

The COVID-19 crisis creates heightened risk of improper financial reporting. Audit committees can and should take steps to help prevent such frauds. Audit Committees should maintain the appropriate ...
Forbes

Continuous Controls Monitoring: The Next Generation Of Controls Testing

Craig is the founder/CEO of compliance operations software company Hyperproof and an expert in the compliance, risk, and technology space. In today’s volatile environment, organizations need to have ...
JournalofAccountancy

Assessing Company-Level Controls

THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...
JournalofAccountancy

5 missteps to avoid when evaluating internal controls

Are you an auditor engaged to audit an entity that is less complex? If so, you may wonder why you spend time on the audit evaluating internal control. This may seem like an exercise that is much more ...