On March 30, 2023, the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), an organization comprising five private-sector organizations with the goal of helping companies ...

The commission responsible for the most widely used internal control framework has published a paper providing guidance for applying the framework to sustainability reporting. The Committee of ...

The Committee of Sponsoring Organizations of the Treadway Commission released a study Thursday on how to apply its widely used internal control framework to sustainability reporting. Processing ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Environmental, social, and governance (ESG) reporting is ...

The Association of Chartered Certified Accountants (ACCA) and The Institute of Internal Auditors’ (IIA) Internal Audit Foundation have produced a report emphasising the importance of internal control ...

The mission of the College of Environmental Science and Forestry is to advance knowledge and skills, while promoting the leadership necessary for the stewardship of both the natural and designed ...

Nidec Announces its Important Notice Regarding Annual Securities Reports, etc. Nidec Corporation (the “Company”) has made timely disclosures today regarding the submission of the securities report and ...

KYOTO, Japan--(BUSINESS WIRE)--Nidec Corporation (TOKYO: 6594; OTC US: NJDCY) (the “Company”) announces today that it has identified a material weakness in its internal control report for the fiscal ...

KYOTO, Japan--(BUSINESS WIRE)--Nidec Corporation (TOKYO: 6594; OTC US: NJDCY) (the “Company”) today submitted amendment reports to its Securities Reports, Quarterly Reports and Internal Control Report ...

However, IA should be conducted by a chartered accountant or a cost accountant although the internal auditor need not be a firm of chartered accountants or cost accountants. While section 138 does not ...