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

“In the financial reporting ecosystem, confidence is bolstered in part by the implementation and application of effective, integrated internal controlscontrols established using the Framework developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).” Originally created in 1992 and refreshed in 2013, the COSO Internal Controls Integrated Framework aims to enable organizations to effectively and efficiently develop and maintain systems of internal control

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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 - 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

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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 House and Senate Hold Hearings on US SEC Mandating Corporate Non-Financial Reporting to Support Growing $30 Trillion Sustainability Investing Marketplace

Interesting debate yesterday before the US Senate Banking Committee on the topic of expanding disclosures of US companies to include environmental, social and governance data besides just financial disclosures. The US House Committee on Financial Services held a hearing on the same topic last...