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    Management Override of Internal Controls The Achilles Heel of Fraud Prevention

    Article The purpose of this document is to offer guidance to audit committees in addressing the risk of fraud through management override of internal control over financial reporting. By effectively overseeing management and addressing the risk of management override, audit committees increase the likelihood of preventing, deterring, and detecting fraudulent financial
    Published on March 16, 2010

    Managment Override of Internal Controls

    Article Management override of internal controls is the Achilles" heel of fraud prevention. The purpose of this document is to offer guidance to audit committees in addressing the risk of fraud through management override of...
    Published on April 23, 2010

    Adding Value, Not Bureaucracy Linking Governance, Enterprise Risk Management and Internal Controls

    Article Most organizations already have an effective system of internal controls that focuses on operations, reporting and compliance. Enterprise Risk Managment (ERM) moves beyond internal controls in its connection to strategy-setting and helping organizations achieve their goals
    Published on April 23, 2010

    ACEC E-Alert 2011 Archive

    Article 2011 Archives of the AICPA Audit Committee Effectiveness Center E-Alert.
    Published on March 05, 2014

    Adding Value Not Bureaucracy - Linking Governance Enterprise Risk Management and Internal Controls PDF

    Article Organizations are beginning to recover from the financial crisis of 2008, and many are instituting or improving practices that may help prevent another crisis (or lessen the impact, should another crisis occur). Risk management is the area most frequently targeted for improvement; many organizations are being asked by their boards,
    Published on April 30, 2013

    Benefits of Audit Committee Charters for Not-for-Profit Organizations

    Article ...and governance. Achieving these oftentimes elusive goals requires more than traditional business know-how and insights into industry and sector trends. It calls for a robust combination of strong internal controls
    Published on May 28, 2010

    A Unified Approach to Risk Management

    Article The growing consensus     is that companies must take a more comprehensive approach to enterprise risk management (ERM) and that both management and the audit committee must play meaningful roles in the process. Building on the passage of the Sarbanes-Oxley Act (SOX) in 2002, which
    Published on March 16, 2010

    Audit Committee Briefs

    Article Audit Committee briefs and other information for audit committees of public companies, private companies, not-for-profit organizations and government organizations.
    Published on August 12, 2013

    Klecka, Daniel Phoenix, AZ

    Disciplinary Actions Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Klecka was admonished, effective March 18, 2014, in connection with the disciplinary action taken by the Arizona State Board of Accountancy.
    Published on July 03, 2014

    E-Alert No. 20- June 2011

    Newsletter This alert serves as a notification for new developments in Audit Committee Effectiveness Center as of June 2011.
    Published on March 05, 2014

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