A “three lines of defense” model can help organizations establish responsibility for duties under the COSO framework.
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TOPICS
Management accounting
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.
SEC considers updating audit committee disclosure requirements
The SEC is evaluating whether audit committee disclosure requirements provide investors with the information they are seeking.
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.
Developing finance leaders
Veronica McCann, CGMA, a former division CFO at Commerzbank in Singapore, shares tips on developing future finance leaders.
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.
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.
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.
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.
Internal pressures challenge internal auditors’ objectivity
Find out how internal auditors can maintain their objectivity in the face of pressure to omit or modify an important audit finding.
New SEC rules assist small businesses’ capital access
A longtime exemption for small issuers of securities is expanded.
7 ways CFOs can keep up with rapid changes in technology
The relentless pressure to stay current with continuously evolving technologies has emerged as the chief source of stress on corporate finance teams, according to a new survey.
SEC proposes rules linking executive compensation with performance
The SEC proposed rules that would require public companies to disclose how their executive compensation relates to the company’s financial performance.
Staying focused at the top
Olivia Kirtley, CPA, CGMA, an accomplished corporate director with almost 20 years of experience serving on boards, talks about strategic, risk, and compliance issues that keep board members up at night.
Monitoring fraud risks in the supply chain
Mark Pearson, who works in supply chain forensics for Deloitte, explains how companies can probe one of the top risks—third-party expense categories—and avoid overpaying.
Working to close the skills gap
Many organizations are having difficulty finding skilled talent. This infographic explores the methods employers are using to attract top candidates and innovate their talent searches.
New site offers CGMA designation holders flexible access to professional learning and development
It features more than 1,500 articles, publications, videos, webcasts, and self-study courses to support lifelong learning for CGMA designation holders.
How to make flexible working work
As work/life balance becomes a higher priority for professionals worldwide, more companies are offering staff the opportunity to work remotely.
Researchers recognized for work in management accounting
Scott B. Jackson, professor at the University of South Carolina; Timothy M. Keune, assistant professor at the University of Dayton, Ohio; and Leigh Salzsieder, assistant professor at the University of Missouri–Kansas City, received the Greatest Potential Impact on Management Accounting Practice Award for their research into bias that affects investment decisions, and its implications for global business.
Management accounting
Management accounting news from “News Digest.”
Features
FROM THIS MONTH'S ISSUE
Right-sizing risk management
Sole practitioner or small firm? Risk management doesn’t have to be “one size fits all.” Learn how to help protect your practice without adding unnecessary admin time.
From The Tax Adviser
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Current developments in S corporations
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