Setting goals and objectives is a critical aspect of managing a business, and the accounting function is no exception. Business goals should include both short- and long-term goals, according to Maria ...

The Information Systems Audit and Control Association has released the third edition of its book IT Control Objectives for Sarbanes-Oxley to help information technology professionals focus on ...

A business' payroll is considered a liability, which means that most payroll information is recorded under the Liabilities column in ledgers and on balance sheets. Payroll accounting involves paying ...

COSO was adopted in 1992 as a framework for basis to design and then test the effectiveness of internal controls. In 2010, it was deemed necessary to update this framework, to provide a more ...