The third of a four-part series on government audit committees, this report identifies controls, fraud and understanding and acting upon audit findings.
The second of a four-part series, this report provides best practices in identifying controls, fraud and understanding and acting upon audit findings.
Joint AICPA ERM Initiative with NC State thought paper on common practices organisations use to communicate top risks to their Board of Directors.
The first of a four-part series on government audit committees provides best practices in defining, assigning, & implementing the roles and responsibilities.
Joint AICPA ERM Initiative with NC State thought paper on common practices organisations use to communicate top risks to their Board of Directors.
Use these resources to gain further insight into topics that relate to our CGMA thought leadership.
Enterprise risk management (ERM) needs to be part of the professional accountant mindset and makeup.
Today, organisations’ value chains - the series of steps they take to deliver their products or services - include a multitude of business relationships which impact the bottom line.
In this Financial Management magazine podcast episode, Gillian Lees, senior director of governance and risk research at the Association of International Certified Professional Accountants, discusses steps that businesses can take to build trust over the long term.
Cybersecurity is among the top issues currently on the minds of boards of directors, managers, investors, customers and other stakeholders of organisations of all sizes—whether public or private.
Leff, a CPA, CGMA and Senior Vice President, Chief Financial Officer of Fandango, a unit of NBCUniversal, and PADI Divemaster, thinks people have the wrong idea about his favorite pastime.
Management accountants understand both financial and non-financial risks and possess analytical skills to understand the human dimension of risk on value creation. As the risk landscape continue to change, a dynamic, analytical approach will be required to develop a strong governance policy and provide insightful information to develop a holistic approach to risk management.
Trust, risk and culture needed at the forefront of the FRC Code says Association of International Certified Professional Accountants.
The Association of International Certified Professional Accountants welcomes shift towards principles based regulation. The Association looks forward to working with the UK Financial Reporting Council (FRC) to address the trust deficit in business and create a revised code fit for companies, investors and the public at large.
This tool provides links to resources to help CGMAs navigate ethical dilemmas and respond in a manner that upholds their professional standards.
Ministers on the right line towards building trust, opportunity and prosperity, but fail to address need for professionally-qualified directors.
This report, now on its third edition, provides insights from 586 executives in organisations around the world into the current state of enterprise-wide risk oversight.
Eight tips for business to cut out fraud and corruption in the workplace
This paper highlights some of the recent developments and trends related to anti-corruption and fraud prevention that can help CGMA designation holders to champion better business for the long term.
Cybersecurity has become an important issue for every organisation in today’s digitally connected world. Awareness of the risks and appropriate responses is critical for everyone from the board of directors to the entry-level employees.
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