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3 Considerations When Using Forecasts to Assess Impairment Amid COVID-19
Posted by Melissa Henry on Wed, Sep 9, 2020 @ 05:15 PM

The dog days of summer generally mean that the annual budgeting process is about to be upon many entities. However, you may feel as if your organization has been in perpetual re-forecast mode for most of 2020. Feeling stuck in re-forecast mode complicates future year planning, loans and capital assistance considerations, and implementation timing of long-term strategies. It can also affect some elements of accounting that will be important for your 2020 financial statement audit.

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Topics: internal control, impairment testing, COVID19, Coronavirus, cash flow

Preparing for Cybersecurity Questions from Your Auditor
Posted by Chrissy Hammond on Mon, Jun 1, 2020 @ 03:00 PM

Cybersecurity risks ran high during the COVID-19 pandemic. According to Bitdefender, a cybersecurity and anti-virus software company, there were 1,448 malicious COVID-19 related threats reported in February 2020, and 8,319 reports as of March 16, 2020. Many of these threats came through phishing email messages designed to “hack and leak” your company’s and employees’ information.

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Topics: internal control, cybersecurity, phishing scams, phishing, cyber risks, cyber attacks, cyber security, IT Security, COVID19, Coronavirus, auditor

An Early Look at the New COSO Internal Control-Integrated Framework
Posted by John Robichaud on Wed, May 30, 2012 @ 09:11 AM
Authored by: John Robichaud, CPA, CITP, CIA, CISA

COSO is Exploring Updates to an Array of Relevant Topics

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently said it plans to release its updated Internal Control–Integrated Framework (Framework) during the first quarter of 2013. The revised Framework is intended to help organizations improve performance with greater agility, confidence and clarity, and enable organizations to “adapt to increasing complexity and pace of change; to mitigate risks to the achievement of objectives; and to provide reliable information to support sound decision-making”.

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Topics: COSO, internal control, enterprise risk management, John Robichaud, compliance

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