The State of ICFR Going into the 2020s
The Financial Education & Research Foundation (FERF), the independent nonprofit research affiliate of Financial Executives International (FEI) has released a ...
Tag: ICFR
Remote Workforce Caused by COVID-19 Likely to Impact ICFR, According to FERF
Whitepaper explores the state of ICFR going into the 2020s Probable increase in reported material weaknesses and delayed filings Possible ...
Is COVID-19 Infecting Your Internal Control over Financial Reporting?
The COVID-19 pandemic has triggered rapid changes to business processes, not least of which has been the widespread migration of ...
Financial Reporting Control Considerations
Ron Kral espouses the benefits of a well-designed system for financial reporting controls and provides five ways organizations can improve ...
3 Challenging Principles in COSO’s 2013 Framework: A Closer Look at Principles 2, 4 and 13
As companies progress well into the implementation of COSO's 2013 Integrated Framework, it's become clear that the Framework's 17 principles ...
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