Online articles
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Displaying 1-16 of 16 results
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Ethical failure led to the FTX scandal
- Article
- 01 Jan 2024
- Daniel Butcher
Analyzing aspects of the cryptocurrency exchange FTX's fraud and money laundering scandal highlights the importance of ethics, corporate governance, and internal controls, says Daniel Butcher. Some of the failures at the company included unreliable financial statements, mishandling of confidential data, diversion of corporate funds, poor or no recordkeeping and a lack of control of company cash.
Exclusive
The five hats of the CFO
- Article
- 01 Oct 2021
- Frank Manzi, Mark Martinelli
CFOs must wear many 'hats' in order to meet their many responsibilities: financial steward, communicator of financial results, leader of financial planning and analysis, driver of internal controls and process improvements, and strategist.
Exclusive
The undoing of Sox 404(b)
- Article
- 01 Jun 2020
- Ramona Dzinkowski
The article discusses the changes introduced by the U.S. Securities and Exchange Commission to the Section 404 (b) of the Sarbanes-Oxley Act, a law consisting of auditing and financial regulations for public companies in the U.S.
Exclusive
Small companies avoid internal control attestations by taking on debt
- Article
- 18 Apr 2020
- Michael Cohn
Article reports on a study that shows that many smaller public companies companies have avoided the Sarbanes-Oxley requirement for auditor attestations of their internal controls audits by incurring debt instead of selling stock.
Exclusive
Do companies with effective internal controls over financial reporting benefit from Sarbanes–Oxley sections 302 and 404?
- Article
- 01 Apr 2018
- Parveeb P Gupta, Heibatollah Sami, Haiyan Zhou
In this article, the authors attempt to empirically examine and document the impact disclosing material control weaknesses or the consequences flowing to public companies from such disclosures have on information asymmetry and related market micro-structure to promote ‘‘equity’’ in U.S. capital markets post Sarbanes-Oxley.
Exclusive
Report refutes Sarbanes-Oxley critics: Strong evidence exists of a link between auditor-identified weak internal controls and subsequent fraud cases
- Article
- 01 Oct 2017
- David McCann
The article focuses on a study published in the "Auditing: A Journal of Practice & Theory" periodical over relationship between material weaknesses and company fraud.
Exclusive
Internal control weaknesses and financial reporting fraud
- Article
- 01 Aug 2017
- Dain C. Donaldon, Matthew S Ege, John M McInnis
This study examines whether and how weak internal controls increase the risk of financial reporting fraud by top managers. There is a longstanding debate on whether control strength significantly affects fraud risk, yet little evidence on this issue.
Exclusive
The Board and Third-Party risk oversight
- Article
- 01 May 2017
- Randy Stephens
Advice on managing the liability and reputation risk that comes with using outside contractors and suppliers. Missteps by these third-party partners can bring disaster to your company.
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Cybersecurity: watch out for data leaks
- Article
- 01 Jan 2016
- Barry Nathan | Pem Smith
Often, the biggest threat to data comes from within an organization, whether through deliberately malicious employee actions or accidental security lapses. Rigorous internal controls can help prevent disastrous losses.
Exclusive
Shattered trust: Fraud in the family
- Article
- 01 May 2015
- Stephen Pedneault
To keep your family business safe, ensure you have proper internal controls, including a written statement on handling fraud.
Exclusive
Stacked in your favor
- Article
- 01 Apr 2015
- Stephen J. McNally, Vincent Tophoff
A case study looking at how manufacturing companies can use risk management and internal control to successfully work with third-party co-manufacturing partners. The case study features the application of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO's) Enterprise Risk Management Framework by a co-manufacturing company.
Exclusive
Are your clients ready for the new COSO internal framework?
- Article
- 01 May 2014
- J. Stephen McNally
A five-step process to achieve transition to the new COSO 2013 framework is provided.
Exclusive
Audit committee members: time to hunker down
- Article
- 01 Sep 2013
- Stephen Davis | Jon Lukomnik
A summary of regulatory changes made to auditing in the U.S. and UK in 2013 which are likely to impact on audit committees.
Exclusive
Sarbanes-Oxley: what do financial executives really think?
- Article
- 06 Jan 2012
- Brian Christensen and Jim DeLoach
Article reports on the findings of a study of nearly 600 executives' views of the costs and benefits of Section 404 compliance, changes in ICFR structure, and risk management.
Exclusive
Regulation by disclosure: the case of internal control
- Article
- 01 Nov 2010
- Michael Page | Laura F.Spira
The authors explore the use of disclosure as a regulatory tool, describing the background to the Turnbull guidance for directors on internal control reporting.
Exclusive
Work to do with Turnbull 2
- Article
- 01 Feb 2006
The review of the Turnbull guidance on internal controls, led by HSBC FD Douglas Flint, has left a perception that there is virtually no change in the requirements. Martyn Jones points out three significant changes.
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