Coverage desk

Controls & Accounting

Source-backed reporting and analysis connected to the companies, capabilities, authorities, and operating domains it affects.

July 25, 2026Controls & Accounting

COSO keeps treasury automation inside the control system

COSO's Internal Control—Integrated Framework treats control as a connected system serving operations, reporting, and compliance objectives. A payment approval, reconciliation rule, or automated journal can be one control activity without proving that the wider treasury control is designed or operating effectively.

8 minInternal-control framework analysis

July 19, 2026Risk & Control

Hedge-accounting modules cannot collapse policy, valuation, and evidence

IFRS 9 and ASC 815 require different reporting frameworks, while treasury technology must preserve exposure, designation, method, assessment, valuation, journals, disclosures, and review without making the accounting judgment.

7 minAccounting-framework analysis