Tammy Thomas, CPA/CFF, CGMA, is a co-author of the most recent FVS Eye on Fraud report, focused on the importance of internal controls preventing employee embezzlement. In this episode, Thomas breaks ...

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 ...

It often takes a whopping loss or a shocking string of internal emails exposing egregious lapses in business judgement and alleged fraudulent activity to refocus the financial industry on an age-old ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. When people hear the term internal controls, they often ...

Internal control systems are essential for businesses to manage and protect their financial and accounting information and processes. They are the mechanisms, procedures, rules, and practices a ...

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 ...