In its most recent guidance for compliance with Sarbanes-Oxley section 404 requirements for smaller entities, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has provided ...

Explicitly, a strong control environment is shown through management taking time to design and implement internal controls, monitor risk and communicate the results to employees.

Some organizations, for example, maintain an incredibly lax control environment in which few policies are put into practice and employees are given free reign.

Internal Control System and Public Funds Management in Uganda: A Case of Local Governments in the Busoga Sub-Region ...