Internal controls are a major part of any modern-day entity, but many of us don’t know if we have a control in place or only a process. If you have been through an audit, your auditor has probably ...

If you have a process that needs to be performed -- but with variations -- then implementing the Template Method pattern will give you simpler, more extensible code. You’ll also recognize this pattern ...

Alexandra Twin has 15+ years of experience as an editor and writer, covering financial news for public and private companies. Appraisal costs are a specific category of quality control costs.