Enterprise risk management

TOPICS / MANAGEMENT ACCOUNTING

August 1, 2021

Articles on risk assessment and home office deduction win JofA awards

Two articles received the JofA’s Lawler Award for the best articles of 2020.

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