Management accounting

ALL IN A DAY’S WORK y sister, a nursing student at the time, had come to visit and arrived early enough to meet me at my client’s site. She came up to our audit room, met my fellow team members and sat at the partner’s desk, right next to mine.

Although typically the major players have been making the headlines, defendants are coming from all types and sizes of businesses. … When it comes to corporate fraud, anyone can be a player. — Executive Roadmap to Fraud Prevention and Internal Control: Creating a Culture of Compliance by Martin T. Biegelman

NUMEROLOGY 75 Percentage of working mothers that said their bosses were supportive of their family needs. Source: This Is How We Do It: The Working Mothers’ Manifesto by Carol Evans, Hudson Street Press, 2006.

TOP 10 1 | Look for opportunities. Take on new assignments to broaden your skills. Put out feelers to see whether you’re marketable outside your company. On an interview, don’t passively expect to be told where you’ll fit in. Create a job for yourself. 2 | Become a skilled job

TOP 10 1 | Don’t get too close too quickly. It’s tempting to become one of the gang—a friend who happens to be the boss—but effective leaders have to manage the distance between themselves and their followers. 2 | Sharpen your situation-sensing antennae. Try to be sensitive to which way

SURVEY SAVVY W omen held 14.7% of all Fortune 500 board seats, up from 13.6% in 2003 and 9.6% in 1995, according to a 2005 census of women board directors by Catalyst ( www.catalyst.org ). The number of Fortune 500 companies that had 25% or more women board directors rose

AS QUOTED “As an analyst I was very comfortable being uncomfortable, and as a CFO I have to be comfortable being uncomfortable. I have to be fine with delivering bad news.” —Sallie Krawcheck, CFO, Citigroup

Policies and Procedures to Prevent Fraud and Embezzlement: Guidance, Internal Controls, and Investigation By Edward J. McMillan 308 pages; softcover John Wiley & Sons Inc., Hoboken, N.J., 2006 Nearly every enterprise is a potential victim of fraud, and CPAs well-versed in the scope of fraudulent activities can help businesses prepare

NUMEROLOGY Source: “Salary Guide 2006 for Accounting and Financial Professionals,” Ajilon Finance and Business Finance magazine.

BUSINESS TRENDS Investors filed 45% fewer class-action lawsuits alleging securities fraud in the first half of 2006 compared with the same period in 2005, according to a report by Stanford Law School’s Securities Class Action Clearinghouse. The 61 filings marked the lowest number for any six-month period since the first

SPOTLIGHT f the sun is shining outside, you’re likely to find Jack Oujo, CPA, on a baseball field. The former AAA minor league umpire just can’t get the game off his mind. In addition to running Jack Oujo CPA Inc. of Wall, N.J., Oujo coached his son Christopher’s Junior League