FCPA Compliance Report

I conclude this section on the COSO 2013 Internal Controls Framework by considering what COSO says about assessing compliance internal controls. Learn more about your ad choices. Visit megaphone.fm/ad...

29 Heinä 201710min

This week, Jay and I return for a wide-ranging discussion on some of the week’s top compliance and ethics related stories. Learn more about your ad choices. Visit megaphone.fm/adchoices

28 Heinä 201734min

The fifth and final Objective is Monitoring Activities. The Framework Volume says, “Ongoing evaluations, separate evaluations, or some combination of the two are used to ascertain whether each of the ...

28 Heinä 201710min

In its Framework Volume, COSO said, “Information is necessary for the entity to carry out internal control responsibilities to support the achievement of its objectives. Management obtains or generate...

27 Heinä 201711min

We take things a different way in this episode as the commentators throw out five topics for consideration by the group. Last week we had topics from Jay and Matt; this week from Jonathan and Tom.  ...

27 Heinä 201741min

Control activities are performed at all levels of the entity, at various stages within business processes, and over the technology environment. They may be preventive or detective in nature and may en...

26 Heinä 201710min

In this episode, Matt Kelly and I take a deep dive into the Dodd-Frank and Sarbanes-Oxley reform initiatives in the House of Representatives and as articulated by incoming SEC Chairman Jay Clayton. Wi...

26 Heinä 201726min

The Integrated Framework (Framework Volume) recognizes that “every entity faces a variety of risks from external and internal sources.” This objective is designed to provide a company with a “dynamic ...

25 Heinä 201711min