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Bank Director 4th Quarter 2009 Kenneth L. Glascock	Internal Audit: Boosting Your ROI A high-performance audit function can help the bank and board achieve its risk-adjusted goals.
Bank Director 3rd Quarter 2010 Charles Keenan	Front-burner Issues for the Audit Committee The audit committee's roles and responsibilities continue to broaden as evolving regulation and increasing demands for risk oversight turn up the heat on bank boards.
Bank Director 2nd Quarter 2010	Risk Management Tops Audit Committee's Stress List Highlights of the latest quarterly research in conjunction with Grant Thornton LLP.
Bank Director 3rd Quarter 2010 Jack Milligan	This Plate Runneth Over Audit committee members are taking hits from all sides these days.
CFO September 1, 2010 Sarah Johnson	So Much for "Death by Committee" Audit committees have expanded their scope, and new rules may force them to broaden it even further.
OCC Bulletin March 17, 2003	Interagency Policy Statement on Internal Audit and Internal Audit Outsourcing Revised guidance on internal audit and its outsourcing
Financial Planning January 1, 2005 Abigail La Croix	5 Questions Michael R. Young, a litigation attorney and partner at New York law firm Wilkie Farr & Gallagher, shares his perspective on financial reporting and the securities industry, with particular emphasis on accounting irregularities.
CFO September 1, 2002 David M. Katz	The Insiders Do internal auditors have a bigger role to play in ensuring the integrity of financial reports?
CFO April 1, 2011 Robert Pozen	A Three-Step Plan for CFOs How to help your audit committee work more effectively.
Bank Director 3rd Quarter 2010 Deborah Scally	Insight on Oversight More than 300 audit committee members, bank executives, and audit experts gathered at Bank Director's fourth annual Bank Audit Committee Conference in Chicago last month.
Real Estate Portfolio Jul/Aug 2002 Kenneth L. Betts	Avoiding Enron: Counseling the Audit Committee In general, the role of the audit committee is to review the financial operations and statements of a company and to affirm the integrity and accuracy of the preparation and dissemination of that information. Now audit committees need closer observation, support and liability protection.
CFO November 1, 2002 Andrew Osterland	Board Games Boards are supposed to monitor top executives, but too often give them carte blanche. That's why regulators are writing stricter rules for the corporate-governance game.
CFO April 1, 2011 Russ Banham	Disaster Averted? A torrent of bad news for business may be good news for enterprise risk management, as businesses look to prepare for "black swans."
CFO January 30, 2004 Scott Leibs	New Terrain Post-Enron reforms have made dramatic alterations to the landscape of corporate governance. Boards, their committees, and internal auditors now have greater responsibilities and powers. How will these reforms change the CFO's job?
Real Estate Portfolio Jul/Aug 2003 James B. Wright	Governing REIT Compensation As recent well-publicized REIT proxy/management battles have demonstrated, REIT governance issues are no longer under the radar. In time, shareholder concerns (and any REIT vulnerabilities) relative to independent compensation decisions will also receive scrutiny.
CFO September 1, 2002 Andrew Osterland	No More Mr. Nice Guy A new CFO survey suggests why new rules for auditors may be a wise idea.
Real Estate Portfolio July 2000 Richard M. Jeanneret	No More "Hocus-Pocus" Until more guidance is provided, it is essential that companies develop their own framework for assessing reporting quality, one that promotes a common vocabulary and understanding about quality among audit committee members, senior management, and auditors...
Foundation News & Commentary Jul/Aug 2005 Andras Kosaras	Thinking About an Audit? Read This First What kinds of grantmakers get audits and how should a foundation choose an auditor if it opts for this process?
National Real Estate Investor January 1, 2003 Susan Cheng	Time to revamp `insider boards' Is the fate of corporate giants like WorldCom and Tyco looming at the door of some real estate investment trusts across the nation?
Bank Director 2nd Quarter 2011 Naomi Snyder	A New Mandate for Risk Management The financial crisis revealed serious risk management deficiencies throughout the banking industry, and now the feds are forcing boards to accept direct responsibility for the risks their institutions take.
HBS Working Knowledge October 24, 2005 Nolan & McFarlan	Building an IT Governance Committee A company that decides it needs board-level IT oversight must do three things: Select the appropriate members and the chairman, determine the group's relationship to the audit committee, and prepare the charter.
CFO September 1, 2008 Vincent Ryan	Death by Committee? As SEC and Treasury Department committees on financial reporting and auditing near their conclusions, it looks like the former may be more fruitful than the latter.
Knowledge@Wharton June 18, 2003	Board Members Feeling the Heat of Public Scrutiny Should Bone Up on Finance, Accounting What you don't know can't hurt you. That old adage may be true some of the time, but not for people serving on boards of directors and audit committees in the wake of recent scandals that have tarnished the reputation of corporate America.
CFO August 1, 2004	The Enforcer If audit firms don't voluntarily improve their processes, Public Company Accounting Oversight Board (PCAOB) chairman William McDonough promises he'll make them.
CFO July 1, 2003 Kris Frieswick	How Audits Must Change Auditors face more pressure to find fraud.
CFO March 15, 2004 Craig Schneider	A World of Trouble Even with an extended deadline for Sarbox compliance, questions about offshoring have companies on edge.
Real Estate Portfolio May/Jun 2002 William D. Sanders	Working Toward Improved Disclosure Every publicly traded real estate company shares the responsibility to provide clear, transparent financial information to investors...
FDIC FYI July 24, 2002	Enhancing Financial Transparency Participants in the conference discussed the strengths and flaws inherent in the U.S. financial reporting process and suggested ways of modifying not only the reporting mechanism, but also the accounting standards that underlie financial statements, audit opinions, credit ratings and analyst reports.
CFO May 1, 2004 Lori Calabro	Looking Under the Hood New attestation standards for internal controls put more power in the hands of auditors.
CFO April 1, 2010 Tim Reason	Auditing Your Auditor After nearly a decade of turmoil, companies have gained the advantage in negotiating with their auditors.
CFO February 2008 Katz & Homer	WorldCom Whistle-blower Cynthia Cooper What Cynthia Cooper was feeling and thinking as she took the steps that, as it turned out, would change Corporate America.
Information Today October 10, 2013	Thomson Reuters Launches Audit Essential Thomson Reuters introduced PPC's SMART Practice Aids - Audit Essential, a simplified audit workflow tool designed to make conducting audit engagements easier. It is integrated with Thomson Reuters' productivity suite Checkpoint for tax and accounting professionals.
CFO October 1, 2002	Reform: How the Corporate Landscape Is Changing Everyone from Congress to the journalist next door has a reform proposal to promote. This article assesses the likelihood of passage as well as the potential impact of several proposals.
CFO September 1, 2005 Alix Nyberg Stuart	Can You Spot the Finance Expert? Two years after the SEC started requiring finance experts on audit committees, it's still not clear who qualifies, or whether it really makes a difference.
Real Estate Portfolio Sep/Oct 2000	Corporate Governance Roundtable At this year's NAREIT Law and Accounting Conference, one of the most talked about panel discussions was on the topic of corporate governance...
HRO Today Heller & Della Torre	Audits of Outsourced Retirement Plans Relying on CPAs to turn up potential issues now is a better alternative than for plan participants or the IRS to discover shortcomings.
BusinessWeek December 27, 2004 Amy Borrus	Auditors: The Leash Gets Shorter Providing tax services to audit clients will no longer be allowed.
Financial Advisor June 2006 Giles Kavanaugh	Revisiting The Real Value Audit The Real Value Audit flows naturally from two of the many value core beliefs of financial advisors. Here's how to jump-start yours.
InternetNews August 16, 2007 Larry Barrett	Mea Culpa: Audit Finds Dell Misled Investors for Years Dell says an independent audit found some senior executives were cooking the books for years to meet quarterly estimates.
InternetNews September 30, 2009	Security Audits Worthwhile But Infrequent: Survey Most companies hire outside firms to audit network security procedures. But where's the follow-up?
CFO October 1, 2011 Sarah Johnson	Making Audits More Audible New rules would require auditors to speak up about possible problems, and describe in more detail what they do and don't look at.
CFO June 15, 2012 Sarah Johnson	Do Your Internal Auditors Have the Right Skills? Companies are putting a premium on critical thinking and data-mining expertise.
AFP eWire December 10, 2007	Nonprofit Sector Sees Significant Increase in Governance Changes Majority of charities have put in place new governance and accounting policies since the implementation of the Sarbanes-Oxley accountability law.
OCC Bulletin October 7, 1999	Interagency Policy Statement On External Auditing Programs This statement provides unified interagency guidance regarding independent external auditing programs of community banks and savings associations...
The Motley Fool October 2, 2009 John Reeves	Let's Fix Risk Committees Should we require corporate boards to establish risk committees?
CFO February 1, 2003 Alix Nyberg	Auditor Independence: Separation Anxiety Many tax services may be "inappropriate" work for auditors to perform for their audit clients, says the SEC.
CFO June 1, 2003 Russ Banham	Fear Factor Sarbanes-Oxley offers one more reason to tackle enterprise risk management. Although the act doesn't say anything about better risk management, more robust risk-reporting would seem to provide more assurance to anxious audit committees, and to CEOs and CFOs who must now certify financial statements.
AFP eWire May 9, 2005	New Study Shows Accountability the Norm in the Nonprofit Sector A new study reveals that a large percentage of nonprofits across the U.S. already engage in the kinds of accountability practices currently under consideration by the Senate Finance Committee, bringing into question why nonprofit accountability has become such an issue with Congress.
Wall Street & Technology March 22, 2005 Jim Middlemiss	Internal Auditors Traditionally, internal auditors have been feared by IT organizations. But, rather than view auditors as foes, technology executives must learn to embrace auditors' expertise. After all, auditors' advice can help IT departments deliver better results.
BusinessWeek September 22, 2003 Paula Dwyer	A Talk with William McDonough The new accounting oversight board's chairman says the profession should see the PCAOB (Public Company Accounting Oversight Board) as "its mentor-cum-ally."