This post continues my exploration of internal controls and how companies can demonstrate compliance with the internal controls requirement under the Foreign Corrupt Practices Act (FCPA) by adherence ...

COSO was adopted in 1992 as a framework for basis to design and then test the effectiveness of internal controls. In 2010, it was deemed necessary to update this framework, to provide a more ...

Operational risk management is an old discipline that has gained fresh impetus from Basel II. To advance it further as a recognised and respected risk management discipline requires: • A framework for ...