A study of 150 companies by Carcello, Hermanson, & Neal (2002) revealed that 18% of audit committee charters discussed the audit committee's duty to assess the independence of the internal
The result has been increasing pressures by the federal government, and the Department of Justice (DOJ) in particular, to change the fundamental nature of internal
Different grades provide internal
and/or external lubricating action and/or metal release.
COSO's guidance, Internal
Control over Financial Reporting--Guidance for Smaller Public Companies, offers smaller public companies previously unavailable, but much needed, direction about how to design and implement cost-effective internal
Let's hope performing Sarbanes-Oxley section 404 audits of internal
controls turns out to be easier for nonaccelerated fliers.
The core characteristics of the internal
audit function require a brief presentation because in some circumstances some of the internal
audit functions are carried out by government employees who do not have the title or the formal responsibilities of an internal
auditor, while in other circumstances, government employees with the title of internal
auditor and the putative internal
audit responsibilities, do not perform internal
The enormity of internal
controls compliance, the mandate of Sec.
Holt: spends a significant part of the book describing how the ideal internal
communication department should be structured, and in a move sure to rattle the higher echelons of management, he suggests that the internal
communication function should report directly to the CEO.
At first, he used internal
research assistance, searching secondary literature for data and using online databases to stay aware of breaking news.
Control Assessments is a process by which management assesses the health of the controls across the organizations for each of entities and processes.
Supervisory guidance is also provided on sound risk-management practices pertaining to valuation and modeling processes, management information systems, and internal
audit involved with mortgage banking activities.
Using a local directory of physicians, the researchers selected all medical practices specializing in one of three primary care areas: pediatric and adolescent medicine, family medicine and internal
Companies must convince their outside auditors that their internal
controls are valid.
carotid arteries are caused by an embryogenic malformation of the first and second branchial arches.
Through the use of external and internal
chills, directional solidification can be accomplished for ideal casting conditions.