On March 17, 2026, the U.S. Department of the Treasury’s Office of Foreign Assets Control (OFAC) announced a settlement with U.S.-headquartered brokerage firm TradeStation Securities (TradeStation), ...

Petual, an AI-powered platform for audit and compliance, has raised $20 million from Andreessen Horowitz, First Round Capital, and Cowboy Ventures, among others, to transform internal audit and SOX ...

Financial statements comprise three important written records: the cash flow statement, the income statement and the balance sheet. Companies furnish financial statements to provide information on ...

When models attempt to get their way or become overly accommodating to the user, it can mean trouble for enterprises. That is why it’s essential that, in addition to performance evaluations, ...

THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

A small business's internal control system can only be as strong as the rules, policies and procedures put in place to detect fraud, waste or abuse and protect its financial and physical assets.