Online articles
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Displaying 1-30 of 110 results
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How robust is your climate governance?
- Article
- 01 Nov 2024
- Lynn S. Paine, Suraj Srinivasan
This article identifies eight hallmarks of meaningful climate oversight — and the challenges associated with each. It is based on interviews with 20 directors who hold leadership positions on the boards of S&P 500 companies.
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AI at the crossroads: Revamping board structures for effective governance.
- Article
- 01 Apr 2024
- Tom Petro
The article focuses on the dilemma faced by corporate boards regarding the oversight of artificial intelligence (AI) initiatives, questioning which committee is best suited for governing AI's multifaceted risks. The author explores potential contenders for this role, including the risk management committee, a dedicated AI governance committee, and the technology committee, each offering unique expertise and perspectives tailored to the challenges posed by AI governance.
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Using data analytics and artificial intelligence for public disclosures
- Article
- 01 Apr 2024
- Vivek Mohan, et al.
An examination of some of the ways in which data analytics and artificial intelligence (AI) can help companies to manage and mitigate compliance risks associated with their public financial and sustainability disclosures.
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Securing brand trust and reputation in an era of political polarisation and AI-driven disinformation
- Article
- 26 Jan 2024
- Wasim Khaled
An in-depth consideration of how brands may manage the reputational risks arising from the convergence of two major sociotechnical forces — the rise of ideological polarisation and the emergence of generative AI capable of creating convincing hoax content.
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When innovation and trust are at odds
- Article
- 01 Dec 2023
- Robert Hurley
Speeding an innovative new product to market can have serious consequences, says Robert Hurley. Consider the Fisher-Price Rock ’n Play, which has lost consumer trust for the company after being linked to 32 infant deaths. According to the article, a risky type of manic innovation happens when a company fails to create a balance between growth and risk management, with staff concerned about safety and long-term reputation marginalized.
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Generating risk: New exposures from ChatGPT and other AI tools
- Article
- 01 Nov 2023
- Corey McReynolds
The article focuses on the growing integration of generative artificial intelligence (AI) tools like ChatGPT into company workflows, with many employees already using them without clear policies. Topics discussed include the widespread use of ChatGPT by staff, potential risks such as data security concerns, and the need for organizations to develop customized policies, education, and awareness to effectively manage the use of generative AI tools.
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At the crossroads: generative AI and corporate risk management
- Article
- 12 Oct 2023
- Peter Buell Hirsch
This study aims to identify the risks to corporate reputation presented by deepfakes and how to manage them. While deepfakes have been the subject of intense interest, to the best of the author’s knowledge, this is the first attempt to look at the problem from the perspective of corporate enterprise risk.
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Navigating AI: a pragmatic guide for corporate boards
- Article
- 01 Oct 2023
- Chris Smith
The article focuses on how the exponential growth of artificial intelligence (AI) across various sectors is compelling boards to redefine their roles in providing oversight and guidance on AI strategy and risk management. It emphasizes the importance of a human-centred approach to AI, aligning strategic decisions with an organization's mission and values, addressing ethical dilemmas, intellectual property concerns, and privacy challenges.
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Strategic storytelling: How to amplify your impact and drive better risk management discussions
- Article
- 01 Oct 2023
- John P.Angkaw
The article underscores the transformation of risk professionals into trusted strategic business partners. As part of this shift, the author believes risk professionals need to expand their skillset to communicating complex information well to a diverse set of stakeholders. He outlines a strategic storytelling framework that can be tailored to meet the unique needs of any risk professional, detailing a range of potential engagement scenarios.
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Resiliency and strategic risk management: Protecting strategic value includes a mix of metrics, cybersecurity, reputational risk management, and more
- Article
- 01 May 2023
- Mark L.Frigo, Dennis H.Chookaszian
The authors discuss how CFOs and boards can support strategic resiliency and risk management skills as core competencies for creating and protecting long-term value. In a conversation together, they look at tools for long-term value creation, cybersecurity and resiliency, strategic resiliency and risk assessment, reputation risk, skills for business leaders, strategic life-cycle analysis and lessons on resiliency from bank failures.
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Is risk management redundant?
- Article
- 01 Apr 2023
- Marinus De Pooter
Marinus de Pooter takes a look at the risk management industry and its potential downsides. He argues that finding a new perspective on dealing with uncertainty could
better support the goals of companies when trying to future-proof. Finance professionals should be thinking about risk management in terms of success as an organizational unit, function or project.
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Supporting intelligent treasury
- Article
- 01 Mar 2023
- Gilly Wright
With a possible economic slowdown looming, treasurers are keeping an especially close eye on their cash. Deloitte’s Global Treasury Survey 2022 found liquidity risk management was the top mandate for treasurers. Corporate treasurers are also investigating the promises of data insight from application programming interfaces (APIs), which bring new functionalities and convenience.
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Managing interest rate risk with FASB’s new hedging flexibility
- Article
- 01 Mar 2023
- Mark D.Mishler
Find out how to apply FASB’s updated hedge accounting guidance, which more closely aligns a company’s financial reporting with the results of its risk management strategy. The update also simplified fair-value hedge accounting for investments in debt securities.
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Iran country risk report
- Article
- 01 Jan 2023
- Business Monitor International
A FitchSolutions quarterly report on Iran, with 10 year forecasts to 2031. The country's economic and political outlook is covered, including its energy sector and predicted oil production/export levels.
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AI and digital discrimination
- Article
- 01 Dec 2022
- Arif Perdana, W Eric Lee
The article points out that management accountants and other financial professionals can minimize artificial intelligence (AI) discrimination by contributing to responsible AI practices and risk mitigation. Topics covered include the role of data in AI, examples of apparent biased automated decision-making system and the ethical challenges concerning biases in automated decision making. It also cites how to promote responsible AI practices and the importance of data governance and curation.
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Rethinking risk management: Anticipating emerging risks means reshaping the board
- Article
- 01 Sep 2022
- Glenn David, Chandrosekor Venkatoromon
Anticipating emerging risks means reshaping the board, say the authors. They recommend changes boards should consider to enhance their risk management approach and better help their companies navigate emerging risks. These include separating the Chair and CEO roles and consider providing directors with a travel allowance to visit company locations, in order to better understand the business.
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CEOs who take risks with sports may do the same with taxes
- Article
- 11 May 2022
- Michael Cohn
CEOs who prefer risky sports hobbies are more likely to take a risky approach to their company's tax planning, according to a new study published by the American Accounting Association. The sports hobbies of CEOs could become a possible tool for auditors interested in assessing corporate tax risk or even for integrated reporting.
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Use small nudges to avoid employee misconduct
- Article
- 01 May 2022
- Tijs Besieux, Femke de Vries, Wieke Scholten
Behavioural nudges can complement traditional methods of risk management. These changes in processes or organizational contexts may seem small, but they can have profound effects on behaviour. The authors of this article draw on their experience advising some of Europe’s largest financial institutions to present an alternative approach to compliance that is based on the principles and discoveries of behavioural psychology.
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The risks facing the CFO
- Article
- 01 Mar 2022
- Frank Manzi, Mark Martinelli
Article exploring some of the business risks from ongoing challenges such as newly unfolding economic events, a remote workforce and supply chain disruptions, as well as consumer expectations. The authors look at the role that a CFO plays in identifying and developing effective enterprise risk management practices.
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You've suffered a supply chain disruption: Now what?
- Article
- 01 Mar 2022
- Robert J.Trent
You may not be able to avoid supply chain disruptions, but you can take steps to assess your company's vulnerability, risk exposure and courses of action as quickly as possible. Robert J.Trent contrasts examples of companies which handled a supply chain disruption well, vs examples of companies which were slow to adapt.
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CFOs' evolving views of tech
- Article
- 01 Feb 2022
- Daniel Butcher
As a consequence of the COVID-19 pandemic, CFOs have ramped up adoption of technology related to automation, data analytics, and risk management. Topics discussed by the article include the use of hyper-automation, forecasting based on analytics and CFOs' added focus on contingency planning and risk mitigation.
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Procurement's new charter
- Article
- 01 Jul 2021
- Alex Yakubovich
Procurement teams are moving beyond cost containment to better manage risk, support business agility, maintain supply continuity, and seize opportunities for supplier-driven innovation. Since the pandemic, many businesses have fast-tracked plans to upgrade and automate their sourcing and supplier management processes.
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Cloud computing: friend or foe
- Article
- 01 Jun 2021
- Joel Lanz
Article looks at the risks associated with moving to the cloud which organisations must consider and the necessary of adoption of risk management strategies to ensure safety and control.
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COVID-19: The risk management part is unfinished
- Article
- 01 Feb 2021
- John R. S. Fraser, Rob Quail, Betty J.Simkins
What actions should senior risk managers and executive management take to deal with the remainder of the COVID-19 crisis, as well as preparing for other unrelated risk events? Risk managers should undertake a 'lessons learned' exercise, analysing what their organisation has learned which would prepare it to cope with another unexpected shock.
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Adapting to the dynamic risk environment
- Article
- 01 Oct 2020
- Brian Christensen
The article discusses the need for internal audit teams to modernize practices, processes and methodologies to effectively assess risks in today's digital age. To upgrade the risk management capabilities of organizations, advances in digital, cloud, mobile and visualization technologies and advanced analytics can help. With a dynamic risk assessment approach, companies can identify changing risks in real time and reprioritize coverage of risk.
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Oversight of reputation in riskier times
- Article
- 01 May 2020
- Nir Kossovsky
The article discusses the practice of overseeing the management of reputation risk in riskier times. Topics covered include the conditions that should be met to make reputation-risk oversight boost share prices, the surge in corporate disclosures of reputation-risk management and the evidence that the capital markets rewarded strong, strategic reputation-risk management. It also discusses the prevalence of reputational issues in director and officer litigation.
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Wargaming risk: What military leaders bring to the table
- Article
- 01 Apr 2020
- April Hall
Planning for unexpected situations gives boards an advantage in times of crisis. The article gives examples of how wargaming techniques can be used by risk committees to run through a number of potential business scenarios.
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Preventing slow-burn reputation risks
- Article
- 01 Mar 2020
- Jim Wetekamp
The article offers the suggestions towards preventing slow-burn reputation risks in business. It mentions about a culmination of numerous decisions that aligned with company goals, and considering the long-range potential consequences; and also highlights a slow erosion of quality due to shortcuts, reduced sampling, or less auditing and testing.
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Blockchain and accounting governance
- Article
- 01 Mar 2020
- Sean Stein Smith, John Castonguay
This paper explores blockchain's impact in the areas of assurance and financials reporting and provides guidance for organisations and auditors utilizing blockchain by addressing financial data integrity issues, financial reporting risks, and implications for external auditors and firms' corporate governance practices. Organizations utilizing blockchain must adapt their policies and procedures over internal controls and counterparty risk assessment to address increasing regulation over the distribution of financial data, while their audit committees must be prepared to address these challenges...
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The impact of big data on finance
- Article
- 01 Feb 2020
- Raef Lawson, Toby Hatch
The article examines the impact of the implementation of Big Data in companies on accounting and finance professionals. It also describes areas where accountants and finance professionals can create value around Big Data, including data governance and organizational risk management.
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