How Management Can Help their Auditors Address PCAOB Inspections Findings on Internal Control
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"How Management Can Help their Auditors Address PCAOB Inspections Findings on Internal Control"
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Learn why management should think one step beyond the inspections findings as to how its own control systems, including documentation, could be a contributor to the findings, and how it can play a role in alleviating those findings--improving its controls in the process.

In this white paper, Thomas Ray, distinguished lecturer at Baruch College discusses the intense focus on internal control auditing over the past several years and how it has resulted in a more refined understanding of how a system of internal control over financial reporting should be designed and operated. Although there are some concerns that expectations about internal control have gone too far, companies have an opportunity to learn more about internal control by understanding the information the PCAOB is sharing about its inspections findings.


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