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 ...

If you don't have time to do it right, when are you going to have time to do it over? Consistent performance increases the reliability of operating transactions. Accounting operations are considered ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...

On 2 December 2025, Azenta, Inc. disclosed a delay in filing its 10-K, later releasing the report with details on profitability challenges, strong operating cash flow, and a solid cash balance. The ...

Everyone in the UB community has the responsibility to safeguard cash and cash equivalents. This policy provides guidance for the administration of and internal controls over university cash handling ...