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TechTalk Blog - COSO Principle 14 – Communicates Internally - Technology Enablement

“The organization internally communicates information, including objectives and responsibilities for internal control, necessary to the functioning of internal control.” (COSO Principle 14 – Communicates Internally COSO Framework ) is the second of the three principles relating to the Information & Communication component of internal control


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TechTalk Blog - COSO Principle 16 – Performs Ongoing and/or Separate Evaluations

“The organization selects, develops, and performs ongoing and/or separate evaluations to ascertain whether the components of internal control are present and functioning.” (COSO Principle 16 – Performs Ongoing and/or Separate Evaluations COSO Framework ) is the first of the two principles relating to the Monitoring Component of internal control



Blog Entry
TechTalk Blog - Have You Conducted an Accessibility Audit of the Company Websites?

We are all familiar with the accommodations required of our workplaces, retail stores, and other physical spaces but how does the “public accommodation” rules in Title III of the Americans with Disabilities Act (ADA) apply to our cyber assets? This remains an open question. ...



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TechTalk Blog - COSO Principle 15 – Communicates Externally - Technology Enablement

“The organization communicates with external parties regarding matters affecting the functioning of internal control.” (COSO Principle 15 – Communicates Externally COSO Framework ) is the last of the three principles relating to the Information & Communication component of internal control



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TechTalk Blog -- Why the Capital Markets Needs Integrated Reporting -- Non-Financial Reporting

Interesting article … Largest democratic country in the world (India) is pushing the largest capital markets country in the world (USA) to have public companies disclose not only financial information but non-financial information to better serve both investors and the public. Including...


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TechTalk Blog - US GAO Issues Report on State of Climate/ Non Financial Disclosures in the United States & US SEC Efforts to Monitor & Enforce to Protect Investors

IMA and Leveraging COSO Internal Controls - Ingrated Framework (ICIF) to Improve Confidence in Sustainability Performance Data Former FASB Chairman Robert Herz, IMA (Institute of Management Accountants) President and CEO Jeff Thomson, and sustainability reporting expert Brad Monterio of Colcomgroup, released a jointly authored thought paper late last year, “ Leveraging the COSO Internal Control – Integrated Framework (ICIF) to Improve Confidence in Sustainability Performance Data .”


Blog Entry
TechTalk Blog - Need for Digital Assurance Services Grow As Structured Data (XBRL) Gains Momentum by Both Capital Markets & Governments For Better Decision Making

In September 2017 -- The IMA in partnership with COSO issued the following white paper on “Leveraging the COSO Internal Control—Integrated Framework to Improve Confidence in Sustainability Performance Data.” The Framework discussed in the paper focuses on internal controls organizations can establish as the first step toward digital assurance that can be applied to disclosed data. Internal controls have value beyond compliance and external financial reporting. Effective internal controls can help organizations grow on a sustained basis, with confidence and integrity in all types of data disclosed to external audiences