Internal control as defined by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a process, affected by an entity's board of directors (trustees), management, and other ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...

Everyone in the UB community has the responsibility to safeguard cash and cash equivalents. This policy provides guidance for the administration of and internal controls over university cash handling ...