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 ...

As mentioned above, you’ll only be able to increase the Alert Level of a Control Point once you have reached World Tier 4. If you don’t know how to increase World Tiers, then make sure you read our ...

MANAGEMENT IS RESPONSIBLE FOR EVALUATING and reporting on a company’s controls. The external auditors are responsible for auditing management’s assertion and independently coming to their own ...

An earlier hierarchy of controls had engineering controls as the top-level control. Of course, now most hierarchy of controls, including the one used by OSHA, include elimination and substitution as ...

On my first project as a combustion control engineer, I was responsible for loop checks and for watching the experts tune the system controls. The first loop I tried to tune solo was the drum level ...

Too often organizations start with PPE instead of eliminating hazards at the source. Applying the Hierarchy of Controls in the correct order is key to sustainable risk reduction and safer workplaces.