By Tammy Whitehouse2014-11-25T12:00:00
Image: As companies put the finishing touches on the adoption of the updated framework for internal controls, many are realizing that there are hidden benefits to the work. Audit experts say there are several other areas where elements of the updated COSO framework can apply, such as divisional reporting, customer ...
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2014-12-16T12:15:00Z By Tammy Whitehouse
It’s official: The SEC will not roast companies over an open flame if they continue to use the old COSO framework for internal controls into 2015. That said, SEC staffers also warned at the annual AICPA conference last week that their largesse will not last long, and a bevy of ...
2026-02-20T16:59:00Z By Dr. Luan Ho, CW guest columnist
Double materiality assessments help organizations identify and prioritise ESG topics that matter most, both in terms of their impact on society and the environment, and their financial implications for the business.
2026-02-17T23:11:00Z By Ruth Prickett
Four senior partners at Big Four accountancy firm Ernst & Young, including a leader in the firm’s compliance function, have left the company because of spiralling repercussions from a costly compliance failure.
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