Cognitive Risk Framework for Cybersecurity, Part 2
In today’s risk landscape, corporations must rethink the way they manage cybersecurity and combat cyber threats. James Bone, a leading ...
Tag: Internal Controls
The FCPA and SOX & Internal Controls – Twin Sons of a Different Mother?
Both pieces of legislation aim to minimize wrongdoing – one to prevent corruption abroad, the other to minimize financial fraud. ...
Lessons From Qualcomm
Having violated the accounting provisions of the FCPA on several occasions, Qualcomm has been the target of an SEC investigation ...
The 10 Most Important FCPA Internal Controls (Part Two: Other Processes)
Certain company processes might not constitute traditional notions of “internal controls,” but FCPA enforcement officials have taken the position that ...
Examining Systems Output Controls
James Bone warns against a "mini Y2K" that might exist at many firms in the form of service recoveries, customer ...
Discipline and Rigor in Your Internal Controls
Those seeking to abuse the system will find a way to do it, so it's imperative that companies implement strong ...
COSO 2013 Implementation: 10 Questions that Need to be Answered
A host of corporations are in the process of Implementing the new COSO Framework or are gearing up for the ...
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 ...
Beyond the Loading Dock: How Tariff Uncertainty Creates Financial Reporting Challenges
Unpredictable global trade policies, led by a scattershot rollout of tariffs levied by the US, is having widespread implications across ...
UK Corporate Crime Law Puts ‘Senior Managers’ in the Hot Seat
As Britain’s landmark economic crime law takes effect later this year, organizations face expanded liability and unclear guidance on compliance
Your Liability for Fraud: Are You Looking the Right Way?
Changes to UK regulation make companies responsible for third parties’ fraudulent conduct
Can Virtual Credit Cards Outsmart Employee Fraud?
Emerging digital payment tools promise control over operational purchasing while maintaining efficiency
