The Bar Has Been Raised: Internal Control Impacts Your Organization

Speaker:  Rod Filliben

This session discusses the changing business environment in the post Sarbanes-Oxley era and how the consequences of corporate failures such as Enron and WorldCom have raised the “accountability” standards for all organizations, even not-for-profits and governmental entities.  This session will address the elements of a good internal control environment, along with what constitutes a control deficiency, a significant deficiency and a material weakness in internal control. Statement on Auditing Standards No. 112, Communicating Internal Control Related Matters Identified in an Audit, will provide the framework for this session. 

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