SARBANES-OXLEY REQUIRES MANAGEMENT to include an assessment of internal controls over financial reporting, using a suitable framework, in the annual report. While a number of frameworks are available, ...

CISOs sit between engineering, which builds and deploys AI agents, and the governance functions that must attest to the ...

After several years of sluggish activity, the public markets are showing renewed momentum, from traditional initial public offerings (IPOs) to mergers with special purpose acquisition companies (SPAC) ...

In a regulatory filing, Macy’s (M) said that in the course of preparing the company’s financial statements for the interim period ended November 2, 2024, management identified a material weakness in ...