During the last 5 years, I have been involved with ongoing discussions with organizations regarding the best method to track and monitor the huge amount of Sarbanes Oxley key controls, test results, gap remediation, and overall reporting. Read More
In January 2009, COSO published "Monitoring Guidance" to help organizations better monitor the effectiveness of their internal control system, and take corrective action if needed. This has direct implications for ongoing SOX work, so I thought it would be useful to highlight some of the more salient points. Read More
One of the most important internal controls within any organization involves proper and timely completion of Balance Sheet account reconciliations. Read More