Internal controls are measures adopted by the university to promote the thoughtful and efficient use of all resources. As an agency of New York State, the University at Buffalo is obligated to comply ...

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 ...

THE ACCOUNTING PROFESSIONALS interviewed for this article were positive about some Sarbanes-Oxley requirements, saying management’s reporting on and the external auditor’s attestation to the internal ...

Internal controls are the rules, mechanisms, and procedures a company implements to ensure the integrity of its financial and accounting information, promote accountability, and prevent and detect ...

The mission of the College of Environmental Science and Forestry is to advance knowledge and skills, while promoting the leadership necessary for the stewardship of both the natural and designed ...

This policy provides guidance on the delegation and assignment of authority to approve transactions; identifies the circumstances under which approvals are required by the president, provost, and vice ...

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 ...

How do you lose track of $40 million? That’s been the question on many people’s minds this week as news spread of a plea deal in a massive embezzlement at the Yale School of Medicine. The top-ranked ...

Each department is responsible for safeguarding the university’s assets, whether those assets are in the form of cash, merchandise or supplies. A system of internal control is needed to ensure that ...