In its most recent guidance for compliance with Sarbanes-Oxley section 404 requirements for smaller entities, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has provided ...

Inventory is one of the major concerns of a small business. Having what your customers need when they need it matters. Maintaining control of your inventory can be a challenge, however, as even in the ...

Establishing a systematic set of procedures in a clothing store is necessary to prevent or minimize inventory losses, cash pilferage, unnecessary expenses and other problems that will cause your ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...