The UTS142 assigns direct responsibility to each institution's financial reporting officer to establish internal controls over the preparation of the annual financial report. Monitoring activities are ...

COSO was adopted in 1992 as a framework for basis to design and then test the effectiveness of internal controls. In 2010, it was deemed necessary to update this framework, to provide a more ...

The guidance allows for different levels of transparency depending on whether artificial intelligence is used in direct ...

Control performance assessment and monitoring represent a critical discipline in modern engineering, pivotal in ensuring that industrial and building systems operate at peak efficiency. At its core, ...

The Minister of Innovation, Science, and Technology, Uche Nnaji, has said monitoring the activities and performance of the energy sector in the implementation of the federal government’s policies ...