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 October 23, 2014
Peter Hughes, CPA
Peter Hughes, CPA- Outstanding CPA in Government Award Winner- Local Level
Published on August 17, 2010
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
COSO Internal Control- Integrated Framework
...the Treadway Commission (COSO) is a joint initiative of five private sector organizations and is dedicated to providing thought leadership through the development of frameworks and guidance on enterprise risk management, internal control and fraud deterrence
Published on February 19, 2014
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