Internal Controls

The 5 Internal Controls Auditors Flag First in Small Company Closes

The five control gaps auditors test first in SMB closes—and how to design each one so it holds up before fieldwork begins.

Internal Controls

Segregation of Duties on a 3-Person Accounting Team

How a 3-person accounting team can satisfy segregation-of-duties requirements without hiring—using review gates, approval thresholds, and audit logs.