Auditors have long suffered unease forming conclusions related to information technology controls. They have no standards or principles to guide them, no clear way to match IT controls to the ...

The fundamental principles of internal control apply to large and small businesses alike. Every business requires some type of system of control measures as a means to protect assets and ensure that ...

In its most recent guidance for compliance with Sarbanes-Oxley section 404 requirements for smaller entities, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has provided ...

An earlier hierarchy of controls had engineering controls as the top-level control. Of course, now most hierarchy of controls, including the one used by OSHA, include elimination and substitution as ...

Since 1911, the American Society of Safety Professionals (ASSP) has helped occupational safety and health professionals protect people, property and the environment. The nonprofit society is based in ...

Jane Kelsey gave evidence (relating to her PhD thesis addressing the development of the 'principles of the Treaty') at the Waitangi Tribunal urgency inquiry on the Treaty Principles Bill. She is a ...

Concept for Consumerism, Food and Drink, Trading, Convenience and Shopping issues. Last week, before she accepted the Democratic Party’s nomination for president, Vice President Kamala Harris threw ...

Figure 1: Comparison of yield in no-till versus conventional tillage systems in relation to the other two principles of conservation agriculture. Figure 2: Comparison of rainfed crop yield in no-till ...