All Compliance Week articles in Web Issue – Page 526
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Blog
2016 PCAOB inspection results will deliver mixed results
When 2016 inspection results are published on the major audit firms next year, they will show an overall reduction in adverse findings, but also a spike in findings for at least one Big 4 firm. Tammy Whitehouse has more.
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Resource
RSA Archer Risk Intelligence Index
In October 2015, RSA completed a global survey of almost 400 organizations to gather insight into current trends and perceptions regarding Risk Management. The survey utilized RSA’s proprietary Risk Intelligence Index to ask questions around key areas of risk and how organizations are addressing the changing risk landscape. The Risk ...
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Blog
SEC shifts non-GAAP focus to most serious violations
Tension continues over proper use, especially prominence, of non-GAAP accounting measures, but the focus seems to be shifting to the most egregious violations.
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Blog
Under the FCPA, 'anything of value' means precisely that
A recent U.S. Supreme Court decision makes it very clear that when it comes to issues of potential bribery, absolutely anything that could be considered as having value is fair game as a potential agent of corruption. Tom Fox reports.
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Resource
Vendor Risk Management: Conducting Pre-Contract Due Diligence in a Digitally Connected World
Today’s global, digital economy opens up a world of opportunities—and a whole new world of risk exposure. When important parts of your business can be fulfilled anywhere, risks may be everywhere.
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Blog
FASB plans pause before digging into big new rules
After issuing some huge changes to accounting standards, FASB will keep the current work load or corporate accounting offices in mind before taking on big new projects.
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Article
Governance compliance on the rise, but more is not always better
Compliance and reporting are on the rise, but so is the amount of material used as documentation. Is quality getting mired by quantity? Paul Hodgson reports.
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Article
Fostering an ethical culture with training
Culture is the holy grail of ethics and compliance programs, but it’s also the one area that ethics and compliance officers struggle with the most. Jaclyn Jaeger explores today’s innovative solutions inside.
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Article
Former Southwest CEO: Harnessing an ethical culture
During a keynote address at a recent NAVEX conference, Howard Putnam, former CEO of Southwest Airlines and Braniff International Airways, spoke candidly about harnessing the business value of an ethical culture. Jaclyn Jaeger has more.
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Blog
SEC passes on relief for adopting revenue, then accessing capital
Companies adopting the new revenue recognition standard and accessing capital markets soon afterward are getting no clear pass on the extra reporting requirements.
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Article
My Compliance Library: Is it time for an incentive mine sweep?
Richard Bistrong and Marc Hodak discuss pay-for-performance and its role in corporate ethics and compliance policies.
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Blog
KPMG's latest inspection shows more modest improvement
KPMG's newest PCAOB inspection report shows another modest improvement in audit errors, although no one is yet jumping for joy over deficiency findings.
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Article
Are pharma firms set for increased scrutiny?
How pharmaceutical firms price their products is getting a lot of additional attention in the United Kingdom and United States. Neil Hodge reports.
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Article
Talking to ‘The Infiltrator’ about AML
Joe Mont talks to Robert Mazur, the undercover agent portrayed in the movie The Infiltrator, and Bill Sweeney, financial services evangelist at BAE Systems Applied Intelligence, about the shadowy underworld of money laundering.
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Article
For whom the ring tolls: Companies struggle with TCPA
A sector-wide swath of companies has faced expensive troubles under the consumer-friendly Telephone Consumer Protection Act. Its upward enforcement trend is especially troubling in an age where direct outreach to consumers is of increasing importance, says Joe Mont.
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Article
Audit cost data hint at improvements in internal control
The newest data on audit costs suggest public companies, or at least the largest ones, might be getting a handle on internal control over financial reporting. Tammy Whitehouse reports.
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Article
Comment letters with no response
Nobody likes to get a comment letter from the SEC, but what happens when you don’t respond or comply with one? Mercedes Erickson has the answers.
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Blog
Who watches the watchers?
The recent enforcement action against Big Four accounting firm Deloitte and its Brazilian arm details what happens when an auditor is willing to lie to the government and alter work papers on behalf of a client. But what might it be willing to do to hide bribery and corruption, asks ...
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Article
Better cyber-security through better cyber-compliance training
The Achilles’ heel of every cyber-security program is compliance. Javvad Malik offers some tips on how the right kind of training can fix that.
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Blog
Self-certified due diligence is fraught with danger
Tom Fox looks at further reverberations from the Malaysian sovereign wealth fund 1MDB scandal concerning one giant red flag: a reference provided by a third party to vouch for that third party.