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 ...

New York Times columnist David Brooks’ thoughts on building and maintaining order inform the discussion on rigor in your internal controls. In internal controls, I believe it is incumbent to consider ...

The following is a list of internal control techniques departments must employ when handling cash. Continuously assess internal controls over cash and take appropriate action to remediate any concerns ...

On March 30, 2023, the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), an organization comprising five private-sector organizations with the goal of helping companies ...

Effective cash control is crucial for businesses of all sizes, as it helps prevent theft, fraud, and errors while maintaining financial health. The Fast Company Executive Board is a private, fee-based ...

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 ...