Risk Management


The Committee of Sponsoring Organizations of the Treadway Commission (COSO), of which the AICPA is a founding member, published Enterprise Risk Management—Integrated Framework ( www.coso.org/publications/ ), which describes risk management components, principles and concepts for organizations of all sizes. Built on the foundation of COSO’s Internal Control—Integrated Framework, which many U.S. entities are using to guide their Sarbanes-Oxley compliance efforts, the risk management framework explains valuable techniques that boards of directors, senior corporate managers and others can use to both protect and enhance organizational assets. The new framework (product no. 990015JA) is available at www.cpa2biz.com . Orders for 10 or more copies should be made at 888-777-7077.

SPONSORED REPORT

Solving the lease accounting challenge

The challenges of the new lease accounting standard have been pervasive to say the least. In this free, independently-written report, you'll learn effective adoption strategies as well as resources for easing the transition to the new standard.

FEATURE

Tackling TCJA changes this tax season

Return preparers must be ready for how the Tax Cuts and Jobs Act has modified many common features of individual and business returns.