Internal controls are the policies you put in place to keep your company's financial reporting accurate. If you sell shares to the public, internal controls have been mandatory for decades. The ...

Organizational culture is a term that defines specific patterns of behavior, including rituals, rules and identity within a professional environment. Culture specifically is a means of controlling ...

Guidance for CPAs who audit the financial statements of entities that outsource work to service organizations and those who report on controls at service organizations is being revamped and relocated.