A small business's internal control system can only be as strong as the rules, policies and procedures put in place to detect fraud, waste or abuse and protect its financial and physical assets.

A semi-annual or annual internal audit allows you to gauge the effectiveness of your business's internal control system. Unlike an external audit, which focuses on determining whether financial ...

However, IA should be conducted by a chartered accountant or a cost accountant although the internal auditor need not be a firm of chartered accountants or cost accountants. While section 138 does not ...

The Center for Audit Quality has published a free online reference source for public company auditors with lessons on performing audits of internal control over financial reporting. Processing Content ...

I continue my blog post series on the Holder Report (Report) to the Board of Directors of Uber Technology, Inc. (Uber) where the Board asked Holder’s law firm, Covington & Burling LLP (Covington), to ...

With the exception of audits that require no prior notification to be effective, such as cash counts, the units are contacted shortly before the start of any audit. An entrance conference is held to ...

KYOTO, Japan--(BUSINESS WIRE)-- Nidec Corporation (the “Company”) has made timely disclosures today regarding the submission of the securities report and the internal control report for the fiscal ...

Nidec Announces its Important Notice Regarding Annual Securities Reports, etc. Nidec Corporation (the “Company”) has made timely disclosures today regarding the submission of the securities report and ...

KYOTO, Japan--(BUSINESS WIRE)--Nidec Corporation (TOKYO: 6594; OTC US: NJDCY) (the “Company”) today submitted amendment reports to its Securities Reports, Quarterly Reports and Internal Control Report ...

The Internal Audit Office (the “Office) serves as a resource to examine and evaluate University activities in service to the Board of Trustees. The Office is dedicated to aiding the University in ...