THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

The crux of the SEC’s interpretive guidance for management is a top-down, risk-based approach that puts risk first and foremost. Four key areas of opportunity can be used to reduce an organization’s ...

Data make up a crucial element in Bioprocessing 4.0. Biomanufacturers must efficiently collect, manage, and analyze this information. Compatibility between devices, data sources, and software packages ...

Far too often, companies incur unnecessary costs associated with implementing, operating and assessing internal controls, due to too great an emphasis on using canned internal control checklists and ...

Just over a decade ago, an article titled, "Advanced Control Strategies Move into the Field" (Control, October 2008), highlighted three evolving trends in the process control world that would "make ...

The two most common categories of process responses in industrial manufacturing processes are self-regulating and integrating. A self-regulating process response to a step input change is ...

Luz del Sur S.A.A. is one of the largest distribution system operators (DSOs) in Peru, supplying almost 1.2 million customers with electricity in the area southeast of the capital, Lima. This gives it ...

OT cybersecurity is built on a foundation of sand due to a lack of Level 0 cybersecurity, authentication and appropriate ...