THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

Data make up a crucial element in Bioprocessing 4.0. Biomanufacturers must efficiently collect, manage, and analyze this information. Compatibility between devices, data sources, and software packages ...

The crux of the SEC’s interpretive guidance for management is a top-down, risk-based approach that puts risk first and foremost. Four key areas of opportunity can be used to reduce an organization’s ...

In this article, as in industry, advanced process control (APC) refers primarily to multi-variable control. Multivariable control means adjusting multiple single-loop controllers in unison, to meet ...

Luz del Sur S.A.A. is one of the largest distribution system operators (DSOs) in Peru, supplying almost 1.2 million customers with electricity in the area southeast of the capital, Lima. This gives it ...

Far too often, companies incur unnecessary costs associated with implementing, operating and assessing internal controls, due to too great an emphasis on using canned internal control checklists and ...