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Category: Internal Controls (ICFR – SOX 404)

What Investors Need to Know About Audits

November 8, 2019 admin Audit Opinions, Critical Audit Matters, Financial Restatements, Internal Controls (ICFR - SOX 404), Key Audit Matters, Regulation Oversight Leave a comment

On Monday, November 4, 2019, the CFA Society of New York hosted What Investors Need to Know About Audits, a forum

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Evolution of SOX 404 Disclosures for EGCs

August 6, 2019 admin Initial Public Offerings (IPO), Internal Controls (ICFR - SOX 404) Leave a comment

SOX 404 continues to be the target of those seeking to introduce further regulation leniencies. A new bill has been introduced

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ICFR Weakness as a Risk Factor – Similarities in Companies with Ineffective Controls

May 29, 2019 admin Internal Controls (ICFR - SOX 404), SEC Leave a comment

Note: A version of this article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Eikon, FactSet,

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SEC Enforcement Targets Ineffective Controls – Who Else Is at Risk?

February 26, 2019 admin Accounting + Oversight, Audit + Compliance, Internal Controls (ICFR - SOX 404), SEC Leave a comment

The Securities and Exchange Commission recently fined four companies for having ineffective internal controls. In its enforcement press release, the SEC

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Adopting the 2013 COSO Framework: Fiscal 2017 Update

November 28, 2018 admin COSO, Internal Controls (ICFR - SOX 404) Leave a comment

On May 14, 2013, COSO released an updated version of its Internal Control – Integrated Framework. The original version, which was

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SEC Registrants with Poor Cyber Controls

November 8, 2018 admin Cybersecurity, Internal Controls (ICFR - SOX 404), SEC, SEC Comment Letters Leave a comment

On October 16, 2018, the SEC’s Division of Enforcement issued an investigative report regarding cyber-related fraud’s effect on public company internal

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SOX 404 Disclosures: A Fourteen Year Review

October 1, 2018 admin Internal Controls (ICFR - SOX 404), Reports, Sarbanes-Oxley Leave a comment

The Sarbanes-Oxley Act of 2002 was passed by Congress to better protect investors. Section 404 of this act (SOX 404) requires

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Audit Analytics for Regional Accounting Firms

September 19, 2018 admin Director & Officer Changes, Financial Restatements, Internal Controls (ICFR - SOX 404), Litigation, SEC, SEC Comment Letters Leave a comment

Frazier & Deeter LLC is a full-service accounting firm, headquartered in Atlanta, Georgia. Operating across all industries, Frazier & Deeter offers

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How to Predict Which Acquisitions Will Fail and Generate Negative Stock Returns

September 6, 2018 admin Academic Literature, Internal Controls (ICFR - SOX 404), Quality of Reporting, Red Flags Leave a comment

Summary of Key Findings It can be difficult to predict which acquisitions are going to fail An academic article using Audit

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SOX 404 Disclosures: First-Time Auditor Attestations

July 12, 2018 admin Initial Public Offerings (IPO), Internal Controls (ICFR - SOX 404) Leave a comment

In 2017, the administration proposed raising the bar to permanently exempt companies with market cap of less than $250 million from

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Five Years of Restatements Following Internal Investigation for MiMedx Group, Inc.

June 25, 2018 admin Financial Restatements, Internal Controls (ICFR - SOX 404), Red Flags, Revenue Recognition Leave a comment

On June 7, 2018, MiMedx Group, Inc. [MDXG], a biopharmaceutical company, announced that the Company is going to restate previously filed

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Reasons for an Amended 10-K: 2017

March 14, 2018 admin Financial Restatements, Internal Controls (ICFR - SOX 404), Red Flags, SEC Comment Letters Leave a comment

Annual reports, or 10-Ks, are known for their extensive information relating to all aspects of a company’s business. With that being

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Early Indicators Predict an Uptick in Revenue Recognition Accounting Failures

February 6, 2018 admin Disclosure Controls (SOX 302), Financial Restatements, Internal Controls (ICFR - SOX 404), Revenue Recognition Leave a comment

We have been asked several times whether or not the adoption of the new revenue recognition standard will cause an increase

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A Fifteen Year Review of Audit Fees

January 4, 2018 admin Audit Fees, Internal Controls (ICFR - SOX 404), Reports Leave a comment

Audit Analytics has released its annual audit fees report, Audit Fees and Non-Audit Fees: A Fifteen Year Trend, which focuses on

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Adopting the 2013 COSO Framework: Fiscal 2016 Update

November 8, 2017 admin COSO, Internal Controls (ICFR - SOX 404) Leave a comment

By now, every company should be using the COSO 2013 Framework in conjunction with their annual evaluations. In updating last year’s

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SOX 404 Disclosures: A Thirteen Year Review

November 3, 2017 admin Internal Controls (ICFR - SOX 404), Reports Leave a comment

The Sarbanes-Oxley Act of 2002 was passed by Congress to better protect investors. Section 404 of this act (SOX 404) requires

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Canadian Controls – What is Disclosed and What is Not?

September 21, 2017 admin Audit + Compliance, Canada (SEDAR), Disclosure Controls (SOX 302), Internal Controls (ICFR - SOX 404) Leave a comment

Let’s pretend for a second that Sarbanes-Oxley Act of 2002 (SOX) does not exist; auditing requirements for controls are absent and

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Predicting Material Weakness

August 16, 2017 admin AQRM, Auditor Changes, Auditor Ratification, Director & Officer Changes, Disclosure Controls (SOX 302), Financial Restatements, Internal Controls (ICFR - SOX 404), Late Filings, Red Flags, Reports Leave a comment

Audit Analytics has released a white paper, Predicting Material Weakness, which discusses how certain company events and disclosures—such as late filings,

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Review Notes – Volume 3

March 2, 2017 admin Internal Controls (ICFR - SOX 404), Review Notes Leave a comment

With filing season in full swing, we thought that it would be a nice change of pace to reveal another volume of

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The Impact of SOX on Financial Restatements

February 28, 2017 admin Financial Restatements, Internal Controls (ICFR - SOX 404), Sarbanes-Oxley Leave a comment

With the hint of deregulation in the D.C. air, some sense the opportunity – or risk, depending on your point of

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The Risks of Internal Controls

February 17, 2017 admin Corporate + Legal, Corporate Governance, Internal Controls (ICFR - SOX 404), Quality of Reporting Leave a comment

Companies are required to maintain and assess the effectiveness of Internal Controls over Financial Reporting (ICFR). Accelerated Filers are required to

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