Improve Company Governance

A control can look sensible on paper and still fail every time real work moves through it. Approvals may be rushed, reconciliations may be skipped, access may remain open after an employee changes roles, or evidence may exist without proving that anyone reviewed it. Internal audit testing turns those assumptions into evidence. It gives auditors […]

Financial controls only work when approvals, records, reviews, and follow-up happen consistently. A policy may say who approves expenditures, who signs checks, who reviews ledgers to accounts, and who keeps the required records, but those words do not control anything until people use them in daily finance processes. That is why financial controls are implemented […]

Every day, managers make decisions about human resources, partnerships, money, and products or services. A sound choice can still fail when the evidence is weak or the people responsible for execution were excluded. The decision-making process affects firm success because it shapes both the quality of the decision and how well the decision is executed […]

Financial internal controls often fail at the handoffs between accounting cycles. Sales books the order, operations fulfills it, finance reports it, and someone must verify the numbers along the way. A practical control framework therefore has to cover the ten core accounting cycles that make up the accounting body of knowledge. Each financial cycle focuses […]

Compliance is a fact of business life. If you make compliance easier, you make compliance happen. Here are ten practical ways to build that into your company.

Merely having an ethics policy in place isn’t enough.

ITIL is a framework for IT service management that helps organizations plan, deliver, support, and continually improve technology services.

Many members of an organization express concern over whether their company is ethical . If you’re one of them, do you know how to improve business ethics?

IFRS convergence still affects U.S. companies through reporting, controls, systems, contracts, compensation, and cross-border business relationships.