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How Auditable Management Review Controls Lower Cost of Compliance


Management judgment and review have been essential ingredients from the beginning of modern financial reporting to ensure that financial statements fairly present financial position and results of operations in accordance with GAAP. So, why have contentions between the PCAOB and external auditors over internal controls based principally on management judgment and review been so tedious?

In this article, Joe Howell discusses the cost and impact of management review controls and explains the solution. A lot of companies think they don't have the time or energy to accomplish all the manual efforts required to increase the auditability of their management review controls documentation, but there isn't a simple fix. Only management can clarify and improve the quality of management review controls


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