Risk Management


The Committee of Sponsoring Organizations of the Treadway Commission (COSO) exposes a draft framework ( www.erm.coso.org ), which defines and describes enterprise risk management and provides a standard against which public and private, profit and nonprofit entities can evaluate the effectiveness of their risk management practices and identify ways to improve them. Comments are due October 14. COSO expects to release the final framework in 2004.

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A new line of business to consider

Technology assessments may open the door to new engagement opportunities for your firm. What is a technology assessment? How do you perform one? JofA Tech Q&A author J. Carlton Collins shows you in a detailed explanation.

FEATURE

Maximizing the higher education tax credits

A counterintuitive strategy can save taxes by including otherwise excludable scholarships in gross income.