12 11 controls-over-esg-cyber-and-other-disclosures 2023 Related Topics 
Reynolds Holding
NOVEMBER 29, 2023
On November 14, 2023, the U.S. Securities and Exchange Commission’s (“SEC” or “Commission”) Division of Enforcement (“Division”) announced its enforcement results for fiscal year (“FY”) 2023. [1] In addition, the Whistleblower Program continued to grow significantly with a record-high number of awards and tips.
Audit Board
MAY 24, 2023
COSO formed to investigate the fraud scandals of the 1970s and 1980s, releasing an internal controls framework in 1992. This article will break down the five pillars and seventeen principles of the COSO framework as well as how implement and use it as a foundation for modern internal controls and fraud deterrence.
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