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) ...

While management teams often concentrate on bankers, investor presentations and legal filings, one area can derail things ...

Every business, private and public, has a control structure. Internal controls — often called COSO after the Committee of Sponsoring Organizations that has set the standard for internal controls since ...

A mapping exercise is one of the most important activities for any organization implementing the updated 2013 internal control framework of the Committee of Sponsoring Organizations of the Treadway ...

The framework used by many public companies to measure internal controls over financial reporting is sunsetting. As of December 15, 2014, the Internal Control – Integrated Framework originally ...

The Committee of Sponsoring Organizations of the Treadway Commission released a long-awaited update Wednesday to its ERM Framework: Enterprise Risk Management–Integrating with Strategy and Performance ...

Maintaining proper controls over information technology is a constant concern for businesses as they try to use technological advances to drive efficiency and growth. Principle 11 in the newly updated ...

WASHINGTON — For bank investors, understanding the Federal Reserve's "control" framework can be somewhat of a guessing game, which poses challenges for institutions trying to raise capital. But the ...

The brain performs various cognitive and behavioral functions in everyday life, flexibly transitioning to various states to carry out these functions. Scientists view the brain as a system that ...