Accounting for Loss Contingencies – “Hindsight is 20/20”
Ron Kral offers an analysis of the SEC’s recent order against BorgWarner, charged for making material misstatements by failing to ...
Tag: ICFR
Preparing for Annual SOX Compliance Amid COVID-19
Protiviti’s Shari Katz and Gina Chaoanw outline steps organizations can take in pursuit of annual SOX compliance and as they ...
The State of ICFR Going into the 2020s
The Financial Education & Research Foundation (FERF), the independent nonprofit research affiliate of Financial Executives International (FEI) has released a ...
Remote Workforce Caused by COVID-19 Likely to Impact ICFR, According to FERF
Whitepaper explores the state of ICFR going into the 2020s Probable increase in reported material weaknesses and delayed filings Possible ...
Is COVID-19 Infecting Your Internal Control over Financial Reporting?
The COVID-19 pandemic has triggered rapid changes to business processes, not least of which has been the widespread migration of ...
Financial Reporting Control Considerations
Ron Kral espouses the benefits of a well-designed system for financial reporting controls and provides five ways organizations can improve ...
3 Challenging Principles in COSO’s 2013 Framework: A Closer Look at Principles 2, 4 and 13
As companies progress well into the implementation of COSO's 2013 Integrated Framework, it's become clear that the Framework's 17 principles ...
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