Thought Leadership

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SEC Extension Allows Companies to "Test the Water"

Has your company ever considered issuing public stock? The Securities and Exchange Commission (SEC) recently adopted a rule that would extend the Jumpstart Our Business Startups (JOBS) Act’s “test-the-waters” provision to all companies, encouraging more of them to consider public offerings.

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Public Company Insights: SEC Proposes Redefining Accelerated Filers

Under an SEC proposal published in the Federal Register on May 29, 2019, smaller reporting companies who qualify as accelerated filers but have annual revenue below $100 million would be recategorized as non-accelerated filers. That status would extend filing deadlines and relieve these companies…

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Risk Insights - COSO Framework

In May of 2013, The Committee of the Sponsoring Organizations (COSO) of the Treadway Commission released its updated Internal Control-Integrated Framework.

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SOX Insights - Implementing a SOX Program

A well-designed SOX Compliance Program is not only a sound monitoring practice and a good part of corporate governance, it provides management with peace of mind that operating policies are being followed.

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The Audit Committee in an Uncertain World

Uncertainty has always accompanied business operations. It cannot be avoided; it must be faced. Management and boards should openly recognize that the pace of change has increased and become more interconnected and global in nature, with the audit committee playing an active role in risk…

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Implementing COSO 2013 Internal Control-Integrated Framework

The 2013 COSO Internal Control-Integrated Framework acknowledges those changes. The 2013 COSO Framework retains the principles-based internal control components found in the 1992 COSO Internal Control Framework while re-codifying 17 concepts associated with those components. That enables…

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Risk Insights - Stop Fraud in its Tracks

The most direct cost of that fraud may be measured by the amount of assets stolen or in the difference between actual financial performance and what was presented in misstated reports. Costs may extend to stockholders, current and retired employees, vendors, customers and others.

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Small Audit Functions – Big Ideas

“Small Audit Functions – Big Ideas” quotes by Alyssa Martin for Internal Auditor (April 2015)*

Large audit functions don’t always get the pulse of the organization from the perspective of its entrepreneurial spirit....

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Risk Insights - Risk Assessments Pay Forward

Responding to risks and lowering vulnerabilities enables an organization to sustain itself and thrive amidst the continual internal and external changes it faces. That function accompanies the organization’s business strategy and provides a strategic advantage itself.

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Risk Insights - Risk, Response, Reduction - Entity

Organizations vary in their business strategies. A manufacturer may seek to enhance efficiency through outsourcing production to overseas contract manufacturers. A distributor may focus on becoming a one-stop supplier source for prospective customers.

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