One important issue to consider when choosing a cloud, or indeed any, software provider is the certainty of their ongoing business operations. A bankruptcy, an acquisition, or other circumstances can affect your vendor and render them unable or unwilling to continue providing the software...
I attended the Rutgers Business School's 35th World Continuous Auditing and Reporting Symposium on November 6 th & 7 th 2015 on the Rutgers campus in Newark, NJ. This was the 3 rd of these symposiums I’ve attended and they have all been very educational and thought provoking. I met...
“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...
“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....