Enterprise risk management

TOPICS / MANAGEMENT ACCOUNTING

July 28, 2021

COSO provides guidance on application of ERM to cloud computing

New guidance from the Committee of Sponsoring Organizations of the Treadway Commission (COSO), provides a detailed road map for incorporating cloud computing into an organization’s enterprise risk management.

June 28, 2021

Fighting fraud with business continuity planning

Preparation may be the best defense against fraud when disaster strikes.

May 6, 2021

Excel depreciation advice; risk management lessons learned

Hear more on calculation of depreciation in Excel from a Technology Q&A author, and hear from a risk management expert on what organizations have learned in the past year.

March 18, 2021

A new risk management tool, and PPP and tax deadline updates

Hear or read about the Association’s new risk management resource, plus news on tax deadlines, potential PPP application deadline changes, and more.

March 1, 2021

Staying vigilant against fraud during the pandemic

Internal controls need to be front and center, as the COVID-19 crisis has increased the incentive and opportunity for fraud.

December 1, 2020

When factoring receivables can help SMEs improve cash flow

Small businesses may be able to solve cash flow problems by factoring their receivables, then selling them to a financial institution at a reduced price for cash upfront. Here’s how to find out if the strategy makes sense.

December 1, 2020

Capex risk management during the coronavirus pandemic

The coronavirus pandemic has disrupted companies’ capital project plans, not only this year but most likely for the foreseeable future. This five-step risk-modeling approach can help finance leaders identify company vulnerabilities and capital expenditure opportunities.

November 18, 2020

How to apply COSO’s ERM framework to compliance risk management

A new publication provides guidance on how to apply the Committee of Sponsoring Organizations of the Treadway Commission’s enterprise risk management framework to manage and mitigate compliance risks.

November 1, 2020

Unclaimed property: What is it, and what are the risks?

CPAs must follow proper policies and procedures to avoid state audits and steep penalties caused by noncompliance with unclaimed property regulations.

October 21, 2020

Pandemic resilience starts with compassion, accountants say

Panelists at an AICPA fall Council presentation on resilience explained how basic values can drive success during troubled times such as the coronavirus pandemic.

October 12, 2020

How 2020 has changed corporate board work

The lessons corporate directors take away from the pandemic will be critical to company survival and success beyond 2020. This podcast episode contains insight on board members’ thinking.

October 12, 2020

Audit committee cybersecurity disclosures rising in proxy statements

Disclosures around oversight of cybersecurity risk by audit committees are increasing in public company proxy statements, according to a yearly analysis released by the Center for Audit Quality and Audit Analytics. But other disclosures have leveled off in recent years.

September 24, 2020

Safety of employees, customers ranks as top pandemic-related concern

A survey of U.S. finance decision-makers sheds light on the precautions businesses are taking and how they plan to address future office space needs.

August 4, 2020

Evaluating blockchain and internal control through a COSO lens

Although blockchain technology creates new risks, organizations also can use it to improve risk management and create better controls.

July 20, 2020

Three Lines Model for risk management gets major update

The Institute of Internal Auditors issued a major update to the Three Lines of Defense model that has been popular in risk management and governance processes for years.

July 20, 2020

Pandemic-related legal risks that you can’t afford to ignore

A lawyer with years of experience advising companies on crisis management shares current and future legal risks organizations should be considering.

May 26, 2020

COSO provides new guidance on risk appetite

The Committee of Sponsoring Organizations of the Treadway Commission has published new guidance on risk appetite and its critical links with strategy and decision-making.

April 1, 2020

Enterprise risk management: More critical than ever

The fast-moving, global reach of the coronavirus has illustrated that a forward-looking approach to risk management is more important than ever.

March 19, 2020

Consumer confidence, spending are top coronavirus concerns

The sudden onset of the coronavirus is testing many companies’ financial stability and emergency preparedness. But financial executives tend to believe their businesses are positioned to weather the storm.

March 5, 2020

35 questions for coronavirus planning

Business leaders should be proactive in putting emergency plans in place in response to the spread of coronavirus. Here’s a checklist for organizations related to employees, customers, and vendors.

FROM THIS MONTH'S ISSUE

Flip out with the latest Tech Q&A

The September Technology Q&A column shows how to create dynamic to-do lists with Excel's checkboxes and also how to set up multifactor authentication texts that don't rely on phones. Flip through both items and view a video walkthrough in our digital format.