What Does Lease Accounting Have to Do With ESG?
Real estate-related assets account for about 40% of global CO2 emissions, which means companies cannot get a handle on their ...
Tag: Internal Controls
ASC 606 & IFRS 15 Standards Aren’t New. Why Are So Many Firms Still Falling Short?
Auditors and government agencies have given a wide latitude when it comes to enforcement of ASC 606 and IFRS 15 ...
Why ESG Programs Should Make Internal Audit an Ally
Recent research shows internal audit functions are rarely involved in setting strategy for ESG or even in reviewing how goals ...
Compliance and International Arbitration: Once Separate, Now Becoming Inextricably Linked
National and international arbitration venues and lower courts are now seeing corruption-related pleas, disclosures and settlement agreements introduced as evidence ...
Best Guardrail Against Compliance Failures? Better Embedded Controls — Not More Training.
Gartner senior research director Chris Audet discusses compliance training’s shortcomings here, suggesting a well-designed framework of embedded controls can better ...
The Growing Problem of Corporate Fraud
And Striking the Right Balance to Fight It The reality is that the vast majority of corporations have a fraud ...
ISACA Report: Improving Internal Control to Optimize Business
Rolling Meadows, IL, USA (March 15, 2016) — Enterprises can extract value – not simply minimize risk – from their ...
5 Steps to Implement a Sanctions Compliance Program
With OFAC’s reach lengthening in the past few years, organizations should play close attention to their sanctions compliance program (SCP). ...
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 ...
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 ...
Don’t Lose Control During COVID-19
Baker Tilly’s Chris Jeffrey offers tips and practical advice for organizations on supporting the control environment and keeping operations running ...
Internal Control Checklist: 5 Anti-Fraud Strategies to Deter, Prevent and Detect Fraud
Erick O. Bell, a Senior Manager at Deloitte Financial Advisory Services LLP, presents a detailed internal control checklist that outlines ...
