At one time, it might have been acceptable to view controls as a “necessary evil” with little attention given to the details of design including sequences and commissioning. To deliver ...

With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more expensive and troublesome than it is worth. While a small ...

Are you an auditor engaged to audit an entity that is less complex? If so, you may wonder why you spend time on the audit evaluating internal control. This may seem like an exercise that is much more ...

In this article, as in industry, advanced process control (APC) refers primarily to multi-variable control. Multivariable control means adjusting multiple single-loop controllers in unison, to meet ...