Day 20 of One Month to More Effective Internal Controls
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 Juli 201710min
This Week in FCPA-Episode 63
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 Juli 201734min
Day 19 of One Month to More Effective Internal Controls
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 Juli 201710min
Day 18 of One Month to More Effective Internal Controls
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 Juli 201711min
Everything Compliance
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 Juli 201741min
Day 17 of One Month to More Effective Internal Controls
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 Juli 201710min
Compliance into the Weeds-Episode 47
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 Juli 201726min
Day 16 of One Month to More Effective Internal Controls
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 Juli 201711min
