Under the “internal controls” provision, issuers must devise and maintain a system of internal accounting controls sufficient to assure management’s control, authority, and responsibility over the firm’s assets. Internal controls over financial reporting are the processes used by companies to provide reasonable assurances regarding the reliability of financial reporting and the preparation of financial statements.
Prioritize the Message, Not the Messenger: RUSI’s Eliza Lockhart on Why Whistleblower Rewards Work
At a side event during the UN crime convention’s 13th Conference of the Parties, RUSI researcher Eliza Lockhart walked delegates through how whistleblower reward programs work, what her research found…
