Executive Summary - The Reporting of Organizational Risks for Internal and External Decision Making
The regulatory pressures for improved risk assessment and reporting on internal control have increased around the world. The reason? Corporate accounting failures, frauds, internal control breaches, and governance failures have been seen in companies and countries...
Published on April 06, 2011
The Reporting of Organizational Risks for Internal and External Decision Making (Full Text)
The regulatory pressures for improved risk assessment and reporting on internal control have increased around the world. The reason?corporate accounting failures, frauds, internal control breaches, and governance failures have been seen in companies and countries...
Published on March 03, 2010
The AICPA has numerous resources to help members learn more about ERM and share with their senior management and staff. In addition, COSO has several important resources for CPAs. Available resources are listed below.
Published on September 10, 2012
Peter Hughes, CPA
Peter Hughes, CPA- Outstanding CPA in Government Award Winner- Local Level
Published on August 17, 2010
AICPAs Top Ten Next Practices for Enterprise Risk Management- 2010 Survey Results
...ERM next practices they believe will significantly influence the management and value of the business. This survey report and resource guide was prepared under the direction of the AICPA Risk Management and Internal Control Advisory Panel
Published on September 10, 2012
Corporate Governance The Role of Internal Control
Recent extensive study of internal control in business has led to the development of a definition capturing both positive and negative aspects of the issue. While the structure of modern organizations often undermines this control, it has become recognized as an essential component of successful enterprise.
Published on October 26, 2011
Approach to Successful Enterprise Risk Management Programs
This brief illustrates RubinBrown's ERM 4 phase approach and describes the details of each phase; understand the organization's expectations and strategic objectives, define key risks and risk environment assessment, develop/assess key risk mitigation, communication and continuous monitoring
Published on September 14, 2012
Executive Summary- Integrating Social and Political Risk Into Management Decision Making
The corporate risk landscape has shifted significantly in recent years. Larger and more varied risks than ever previously thought have been seen in companies and countries who had believed they were immune...
Published on July 08, 2010
Managing Banking Relations
Management accountants are sometimes asked to select which banks and services will be used in cash management, but often have inadequate information to make the best decisions. This guideline, designed for small to medium-sized organizations, explains the appropriate information and steps required in choosing a bank and preparing a request
Published on February 25, 2010
Accounts Receivable Management
Accounts receivable often constitute a significant portion of assets. Controlling the accounts receivable process demands the development of policies that are compatible with an enterprises profit, liquidity and market share. Since the accounts receivable policy has a broad impact, it must be managed carefully and assessed frequently.
Published on July 02, 2010
Building a Data Warehouse
The data warehouse provides an opportunity to isolate and analyze customer, product, and financial data in order to customize marketing programs, streamline financial processes, optimize supply chains, and make key decisions based on sound operating performance information. Monitoring and managing the financial aspects of a business, keeping existing customers happy,
Published on July 28, 2011
Improving Shareholder Wealth
A successful business is one that creates value for its owners. Shareholder value analysis (SVA) is an approach which enables management to measure decisions and strategic alternatives in value terms.
Published on August 13, 2010
Next Generation Enterprise
New market forces are redefining value in the creation, production and distribution of goods and services. Adapting to these forces challenges management philosophies, structures, performance metrics, and financial controls. This publication describes the strategies of agile enterprises and provides guidance on the development of infrastructures required to achieve organizational objectives
Published on August 15, 2011
Codes of Ethics Practice and Conduct
Many modern businesses have sacrificed the trust, loyalty and commitment of their employees for the sake of efficiency. This guide outlines both the three types of Codes and the four approaches, ranging from self-control to imposed control, that comprise the Corporate Code.
Published on July 29, 2011