One person should not be able to initiate, record, authorize, execute and review a transaction. Reconciliations should be performed by a person independent of the basic process. A good internal ...

Internal control—a process affected by a college or university's governing board, administration, faculty, and staff—is designed to provide reasonable assurance regarding the achievement of objectives ...

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 ...

COSO’s popular original internal control framework, released in 1992, was accepted by the SEC as a framework for A new guide released Thursday by the Center for Audit Quality (CAQ) is designed to ...

The Policy, Compliance and Internal Controls Office provides oversight for university policy development and ... their day-to-day roles and responsibilities within certain defined boundaries. The ...