State-sponsored cyberthreats, like the Volt Typhoon campaign attributed to China, have reinforced a harsh reality: Utility companies and critical ...

Internal controls encompass all the methods and procedures that an organization adopts to protect its facilities, assets and property. In a broad sense, internal controls make it possible for an ...

In response to a wave of fraud in the 1970s and 1980s, the Committee of Sponsoring Organizations, or COSO, in the U.S. commissioned a study to rethink the way companies look at internal controls. COSO ...