Many growing companies place great trust in long-time employees who handle key financial duties. That trust is valuable, but ...

Internal accounting controls govern your financial system. "Management is responsible for developing and maintaining effective internal control," reports the U.S. Whitehouse Office of Management and ...

With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more expensive and troublesome than it is worth. While a small ...

IMGCAP(1)][IMGCAP(2)]Effective internal controls reasonably prevent material misstatements in financial reporting and fraud, but poor internal controls have hurt businesses, investors and the public ...

A control account is used in bookkeeping and accounting to efficiently consolidate balances for summary and reporting purposes. They are a core accounting tool that aids ledger integrity and financial ...

The Financial Accounting Standards Board issued a proposed accounting standards update Wednesday to improve accounting guidance for arrangements between entities under common control. The proposed ASU ...

This course is compulsory on the MSc in Accounting, Organisations and Institutions. This course is available on the CEMS Exchange, Global MSc in Management, Global MSc in Management (CEMS MIM), Global ...

A new initiative launched at the IAEA’s 64th General Conference this week will help to further strengthen support to States in the accounting and control of nuclear material, while also facilitating ...