Segregation of duties (SoD) rarely fails as a single catastrophic event; it degrades quietly over time, surfacing during period-end close, in unexplained variances, and in increasingly complex audit ...

Internal audit in a SOX‑scoped, multi‑ERP environment is no longer just about periodic reviews and sample testing. High‑reliability organizations are moving toward data‑driven, continuous assurance — ...

This essay describes how conflict resolution has figured in American history. It focuses on domestic manifestations, with particular emphasis on the prominent individuals and movements oriented around ...

For some time, Ukraine is likely to host frozen conflicts, in Crimea and the Donbas region. Elections last Sunday in the Russian-armed, rebel-controlled areas of eastern Ukraine reinforced this.