The Compliance Week bookstore offers in-depth reports on topics relevant to compliance, audit, and risk executives in the corporate compliance community. Reports are available as digital and hard copy, please see individual title listings for available formats.
NEW TO THE LIBRARY: Audit Analytics recently published a new report titled “Late Filings: 2000-2015, Descriptive Statistics and Analysis”. This report looks at trends in Non-Timely notifications for Form 10-Ks over the 16-year sample period for Large Accelerated Filers, Accelerated Filers, and Non-Accelerated Filers.
NEW TO THE LIBRARY: The annual Audit Analytics report on financial restatement trends is now available. This report, which includes data from the full year 2015, provides a detailed analysis and comparison of trends in financial restatements over a fifteen-year period.
The call, e-mail, or tip comes into your office: An employee is reporting suspicious activity somewhere across the globe. A company should have a detailed written procedure for handling any complaint or allegation of bribery or corruption, regardless of how that allegation is communicated. The mechanism could include the internal company hotline, anonymous tips, or a report directly from the business unit involved. This in-depth report is designed to provide compliance officers, audit executives, and other practitioners with all the steps needed to move forward.
Internal controls have long been an overlooked requirement under the U.S. Foreign Corrupt Practices Act (FCPA). The volume of regulations and lack of clarity has created a barrier between compliance officers and the enterprise. Published by Compliance Week, this report offers a guide to navigating the complexities of internal controls and deconstructs the hotly debated topic by taking a closer look at the law itself and how it fits as a “critical component” of a best practices anti-corruption program.
Cyber-security is taking a new twist this year, as companies begin to assess risks posed by sales and marketing activities that rely on digital channels and social media. For the compliance officer, there are many challenges associated with data management. This in-depth report takes a closer look at how compliance officers and audit executives are dealing with this new breed of data that can easily spiral out of control and lead to regulatory trouble.
Produced by Audit Analytics & Compliance Week’s Data Research Division
Audit Analytics' annual report analyzing audit and non-audit fees paid by accelerated filers since 2002. This year’s analysis also looks at audit fees surrounding a financial restatement. A review of non-audit fees as compared to audit fees is of interest for many reasons, one of which being that the SEC considers high non-audit fees to be an auditor independence concern. For in-depth research and more information on audit fee and non-audit fee trends over the last thirteen years, purchase your copy of the full report today.
CCO 2.0 provides the compliance practitioner with some of the most current ideas on the types of skills that a compliance officer might need and how to market the compliance function within the corporate environment.
This report begins with a review of segregation of duties and sensitive access controls, and reasons why both subjects are often misunderstood by the audit and compliance community. It then offers an 11-step method for assessing business processes to find gaps where SoD and SA controls are necessary, establishing those controls, testing them for effectiveness, and documenting the process for outside review. The book includes (as appendices) several Excel spreadsheets giving examples of SoD and SA rules, and of capability listings to help assess control risks in key business processes.
Compliance Week columnist Tom Fox shares his considerable anti-corruption expertise in this book that walks the reader through the requirements to build, and execute, a modern compliance program. With a focus on anti-bribery and anti-corruption issues, the book first reviews the basic building blocks a compliance officer needs (code of conduct, policies and procedures, internal controls), moves on to address the proper role and autonomy of a chief compliance officer, delves into the most important CCO duties (risk assessment, training, investigations), and always offers practical examples and advice for how a compliance program should work.