Here's the latest article from the Accounting site at BellaOnline.com. I am sorry I have not been in touch with you in a while. My father passed away unexpectedly and I had to go overseas and help my mom through this sad time. I have not forgotten you, though.
CBIS Impact on Controls and COSO Link
CBIS, is a powerful tool than enhances manual controls over transaction authorization, segregation of duties, supervision, access control, adequate accounting records, and independent verification. COSO ERM Framework activities are deemed to minimize risks through effective controls.
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Consuelo Herrera, CAMS, CFE, Accounting Editor
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