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November 1, 2015

Strategic planning for NFPs

Following these steps can help not-for-profits develop strategic plans that maximize effectiveness as they pursue their charitable missions.

October 27, 2015

ASB addresses audits of ICFR integrated with financial statement audits

The AICPA Auditing Standards Board established requirements and provided guidance that apply only when an auditor is engaged to perform an audit of internal control over financial reporting that is integrated with an audit of financial statements.

October 20, 2015

Internal auditors receive modest raises

A majority of organizations in the United States and Canada gave internal auditors raises of 2% to 4% in the past year, according to a new survey report.

October 20, 2015

Stop putting out fires, at least for an hour

Futurist and business adviser Daniel Burrus worries that unrelenting busyness is squeezing out much-needed time for examining trends and opportunities.

October 8, 2015

Audit fees rose in 2014 for SEC filers, private companies

Audit fees rose in 2014 compared with the previous year for SEC filers and private companies, according to a new report.

October 1, 2015

Creating and shaping an ethical culture

Strongly worded statements and a check-the-box mentality do not guarantee ethical behavior by organizations.

October 1, 2015

Learning to love constraints

Constraints such as a lack of resources or time can also present opportunities.

October 1, 2015

Michael Forster, CPA, CGMA

Michael Forster, CPA, CGMA, is the CFO of the Woodrow Wilson International Center for Scholars in Washington.

September 18, 2015

Career training a key tool to lure accounting talent

Competitive salaries, benefits and perks may not be enough to lure top accounting and finance job candidates during this time of intense competition for talent.

September 16, 2015

Recruiting environment remains a challenge for finance decision-makers

Finding and retaining high-quality workers is a major obstacle at U.S. businesses, according to the AICPA’s quarterly survey of high-ranking finance professionals in business and industry.

September 3, 2015

Finance decision-makers less confident in third quarter

Optimism among finance executives is down somewhat, with regulation and talent concerns continuing to top the list of challenges, according to a quarterly AICPA survey.

September 1, 2015

3 tasks for finance to maximize the value of human capital

Investment in human capital will drive future market capitalization in most companies.

September 1, 2015

Are you a scorekeeper or a business partner?

Finance leaders reveal the skills needed to deliver sustainable value to an organization.

September 1, 2015

Who is responsible for internal controls?

COSO white paper’s ‘three lines of defense’ can establish risk management duties.

September 1, 2015

How to rate external auditors

Audit committees should consider these points as they fulfill their oversight responsibilities.

August 27, 2015

Use a layered cybersecurity approach to protect crown jewels

Layers of defense should exist in an organization’s systems, with the most sensitive information protected by the most layers.

August 26, 2015

How internal audit can help manage 10 top technology risks

Internal auditors can play a pivotal role in managing technology risks ranging from cybersecurity to social media. The risks are ranked in a new report that shows how internal audit can help manage them.

August 21, 2015

Tips for a successful not-for-profit strategic plan

Bob Mims, CPA, CGMA, Ducks Unlimited’s controller and director of investments, discusses how a not-for-profit can create a successful strategic plan.

August 18, 2015

How internal audit can make better use of technology

Here are six things internal auditors can consider to give themselves a chance to maximize technological tools.

August 10, 2015

Are audits of ICFR improving?

Audits of the complex area of internal control over financial reporting (ICFR) may be improving, Jeanette Franzel, a member of the Public Company Accounting Oversight Board, said in a speech.