Discover how auditors evaluate the inherent risk that affects financial statements, focusing on its inevitability and the crucial role of internal controls.

Recent regulatory enforcement actions have reinforced a shift toward process-level scrutiny, with the SEC repeatedly citing ineffective internal controls over ...

Abstract: System dynamics, which is an approach built on information feedbacks and delays in the model in order to understand the dynamical behavior of a system, has successfully been implemented for ...

As organizations race to achieve outsized benefits from artificial intelligence (AI), CFOs must address a frequently overlooked driver of optimal AI returns: internal control structures. AI risk ...

Nidec Corp. shares tumbled after the Tokyo Stock Exchange said the company would need to improve internal controls following suspected accounting irregularities, placing the stock on special alert.

Internal control systems are essential for businesses to manage and protect their financial and accounting information and processes. They are the mechanisms, procedures, rules, and practices a ...

Organon (NYSE:OGN) has been downgraded by Piper Sandler to Underweight from Overweight, with its price target cut to $5 from $18. This action follows an audit committee investigation into the company ...

As the fight to stop fraud in Minnesota public assistance programs continues, watchdogs say there were warning signs that the state had issues managing taxpayer money that stretch back more than two ...

Hamas is reasserting control of parts of Gaza not occupied by Israeli forces as the ceasefire takes hold – amid continuing uncertainty about security in the territory if the group is disarmed. Hamas’ ...

LONDON (Reuters) -Online fast-fashion retailer Shein is strengthening its controls after a string of fines over data privacy breaches, fake discounts and greenwashing, according to a letter to ...

Operational controls and their impact on the financial statements represent a significant challenge for management accountants. The authors present a case study of an industrial manufacturer and its ...