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 ...

Editor’s note: This article is the third in a series to help practitioners learn about the AICPA’s new quality management standards and prepare to implement them. The new final standards on quality ...

An innovative software program, coupled with an experienced team of engineers, allows plant operators to evaluate creep and fatigue stress in components exposed to more frequent cycling, thereby ...

Continuous monitoring changes the security point of view entirely, yielding a moment-by-moment look into the effectiveness of risk management. It differs from an infinite series of audits performed ...

NETL collaborates with strategic partners to enhance the availability and reduce costs for advanced power systems, including gas turbines like the one pictured here. As advanced fossil energy systems ...

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 ...

Monitoring and evaluation (M&E) generates evidence for strategic planning, decision-making, advocacy, communication, and learning. This section aims to guide the development of the M&E plan. Planning ...