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 ...

BERLIN, GERMANY - DECEMBER 20: Shoppers walk past a store advertising sales on Schlossstrasse shopping street in Steglitz district during the fourth wave of the novel coronavirus pandemic on December ...

Human beings have a deep-seated desire for certainty and control. Several studies show this need serves at least two important purposes. First, it helps us believe that we can shape outcomes and ...

Control is not so much what we do as what we are. We can never step outside the process of organic, autonomous control. Well, not until we take that final step into whatever lies beyond our earthly ...