All Resource articles – Page 26
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Resource
e-Book: All Eyes on Internal Controls
Public companies have two reasons to take a hard look at their systems of internal control these days. First, the Committee of Sponsoring Organizations (COSO) recently issued an updated version of its internal control framework and the old framework is expiring at the end of the year. Second, audit firms, ...
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Breaking Through the Value Ceiling
Technologies implemented to meet operational needs bring tangible benefits to an organization with focused, tactical functions. These tools bring value to organizations due to the focus on the specific business challenge at hand and most often help achieve goals at the operations level. However, certain processes need to lead to ...
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Resource
e-Book: Balancing the New Demands on Sustainability Reporting
As sustainability reporting steadily moves into the mainstream, companies are faced with dual challenges: determining just what sustainability data will be informative for the audience they want to reach, and developing efficient processes to gather that data. Companies must also balance the new demands of regulators and investors as expectations ...
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Resource
e-Book: Forging Ahead on Conflict Minerals Compliance
Companies have had a long and winding path to Conflict Minerals Rule compliance. Determining the extent of the use in the supply chain of minerals such as tin, tungsten, tantalum, and gold mined in war-torn Central Africa and considered a source of funding for militant groups—as the rule requires—has been ...
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Resource
e-Book: Audit Committees: New Demands, Fresh Approaches
Several factors have combined to necessitate a serious rethink of the role of the audit committee, including its main responsibilities and reporting. Regulators, and to some extent investors, are pushing audit committees to provide more oversight on the risks companies face, including those outside the traditional financial reporting areas. ...