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1. COSO’s ERM framework to undergo update   WebExclusive

BY Ken Tysiac
A well-known framework for risk management is scheduled for another update.The Committee of Sponsoring Organizations of the Treadway Commission (COSO) announced Tuesday that it is undertaking a project to update its Enterprise Risk Management—Integrated Framework, which debuted in 2004.Organizations use the framework to help them manage uncertainty, consider how much risk to accept, and improve understanding of their opportunities to increase and preserve value.The update is being undertaken to improve the framework’s content and relevance in the context of an increasingly complex business environment.

2. Examine clichés in approach to innovation   WebExclusive

BY Neil Amato
Spot-and-react strategies are better than no strategies at all, but organizations should have a “rebellious instinct for change” in approaching innovation, entrepreneurship expert Luke Williams said. Williams, speaking Monday at the AICPA’s fall Council meeting in Boston, said entities should challenge their common practices in order to be leaders in disruptive change.

3. How to deliver successful diversity and inclusion results and benchmark your progress   WebExclusive

BY Ken Tysiac
As leaders in the accounting profession come to understand the business case for diversity and inclusion, they often have a similar quandary. “The next natural question is, ‘So what do I do about it?’ ” said Kenneth Bouyer, CPA, chairman of the AICPA National Commission on Diversity & Inclusion and EY Americas director of Inclusiveness Recruiting.

4. How to deliver successful diversity and inclusion results and benchmark your progress   WebExclusive

BY Ken Tysiac
As leaders in the accounting profession come to understand the business case for diversity and inclusion, they often have a similar quandary. “The next natural question is, ‘So what do I do about it?’ ” said Kenneth Bouyer, CPA, chairman of the AICPA National Commission on Diversity & Inclusion and EY Americas director of Inclusiveness Recruiting.

5. Expanded role requires expanded skills  

BY Jack Hagel
CFOs have seen their duties grow in recent years. Eighty-five percent of CPAs said the role of the CFO and the finance function has expanded moderately or significantly in their organization, according to a recent AICPA survey.“We don’t just do numbers,” said Ralph Bender, CPA, CGMA, the CFO of Manship Media in Louisiana.

6. U.S. accountants’ optimism returns to pre-recession levels   WebExclusive

BY Neil Amato
Not since 2007 have U.S. accountants in industry felt as optimistic about the future of their companies and the state of the domestic economy as they do now.While concerns about regulatory requirements linger, and some companies remain hesitant to deploy cash or hire, those potential obstacles can’t stem the rising tide of optimism regarding U.S.

7. ERISA: 40 years later  

BY Rebecca J. Miller, CPA, Robert A. Lavenberg, CPA, J.D. and Ian A. MacKay, CPA, CGMA
Forty years ago, Congress passed landmark legislation to protect workers’ pensions from abuses. The Employee Retirement Income Security Act (ERISA), which President Gerald Ford signed into law on Labor Day, Sept. 2, 1974, greatly expanded the federal government’s role in regulating private-sector retirement plans and made the government the guarantor of private pensions by creating the Pension Benefit Guaranty Corp.

8. Nine ways to improve data security  

BY Jack Hagel
Many businesses continue to underestimate cyberthreats. An urgent change of mindset is called for, says Florian Stahl, lead information security consultant at MSG Systems in Germany. He offers nine tips to bolster thinking around data security.Don’t underestimate the severity of the threat. Many companies think that their data are not of interest to cybercriminals.

9. Proposed new guidance outlines 12 principles for internal auditing   WebExclusive

BY Ken Tysiac
Proposed changes to guidance followed by internal auditors include a new mission statement and a set of 12 core principles that highlight what effective internal auditing looks like in practice.The Institute of Internal Auditors (IIA) on Monday announced the proposed changes to the International Professional Practices Framework, which is promulgated by the IIA.

10. Nimble thinking takes the lead  

BY Jack Hagel
The past few years have seen unprecedented uncertainty. The ever-increasing rate of change in global trade, the regulatory environment, and technology—even social expectations of businesses—have set strategies in new directions and confounded those charged with developing credible forecasts and setting capital investment priorities.The dynamics also have prompted people to think differently about finance, forecasting, and the role of financial planning and analysis.
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