Updated COSO Framework provides clear principles for determining whether controls are functioning properly in the finance function and beyond.

Updated COSO Framework provides clear principles for determining whether controls are functioning properly in the finance function and beyond.

Interactive map supports evaluation of different nations' risk levels for terrorism and political violence.

Interactive map supports evaluation of different nations' risk levels for terrorism and political violence.

Only 6 percent of small businesses have credit needs that aren't being met, but overall optimism continues to lag.

Only 6 percent of small businesses have credit needs that aren't being met, but overall optimism continues to lag.

Proposed alternatives to GAAP include simpler approaches to accounting for some interest rate swaps.

Proposed alternatives to GAAP include simpler approaches to accounting for some interest rate swaps.