Management accounting news and resources

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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.

August 6, 2015

What do employees want?

Finance leaders should take steps to provide more than just a decent salary to develop and retain staff.

August 5, 2015

SEC approves CEO pay ratio rule

The SEC approved a new rule requiring U.S. public companies to disclose the ratio between their CEO’s compensation and that of their median employee.

August 1, 2015

Enthusiasm over economy levels out

U.S. finance executives are still mostly optimistic, survey shows.

July 8, 2015

Using three lines of defense to manage internal controls

A “three lines of defense” model can help organizations establish responsibility for duties under the COSO framework.

July 6, 2015

Wanted: A flexible approach to internal audit planning

Internal auditors may need to change their approach to audit planning to keep up with unexpected and fast-paced changes in risks, a new global survey shows.

July 1, 2015

SEC considers updating audit committee disclosure requirements

The SEC is evaluating whether audit committee disclosure requirements provide investors with the information they are seeking.

July 1, 2015

Eliot M. Lurier, CPA

Eliot M. Lurier, CPA, the CFO of Joslin Diabetes Center in Boston, says being involved in the fight against the autoimmune disease is especially personal.

July 1, 2015

Developing finance leaders

Veronica McCann, CGMA, a former division CFO at Commerzbank in Singapore, shares tips on developing future finance leaders.

June 9, 2015

New, voluntary standards promote diversity in financial services industry

Six federal agencies issued voluntary standards that are designed to promote diversity and inclusion at the organizations they regulate in the financial services industry.

June 4, 2015

U.S. finance executives cool slightly about their own businesses

Finance executives in business and industry have slightly cooler outlooks about their own companies, expansion plans and revenue projections, but overall optimism remains relatively high.

June 1, 2015

How to hire an EBP auditor

A proper financial statement audit is a critical component of an employee benefit plan’s accountability. The following tips can help plan administrators hire an auditor who will perform a high-quality audit.

June 1, 2015

Amy West, CPA, CGMA

Amy West, CPA, CGMA, the CFO of AHRC in New York City, explains how the not-for-profit organization is accommodating increasingly sophisticated donors and changing its operating model.

June 1, 2015