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Displaying 1-30 of 68 results
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AI at the crossroads: Revamping board structures for effective governance.
- 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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Navigating AI: a pragmatic guide for corporate boards
- 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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COSO issues guidance on internal control over sustainability reporting
- Jun 2023
- Dan Goelzer
An update on the publication of guidance by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) on applying its internal control framework to sustainability reporting. It explains how the 17 principles in COSO's framework can be applied to sustainability reporting, emphasizing the importance of effective internal control over sustainability-related matters and the need for audit committees to ensure appropriate controls are in place.
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AI ethics committee - a new necessity?
- Jul 2022
- Reid Blackman
Article explains why having expert oversight over your organisation's use of AI can safeguard your data and your brand. An AI ethics committee can identify and mitigate the ethical risks of AI products that are developed in-house or procured from third-party vendors.
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7 pressing cybersecurity questions
- Apr 2022
- Keri Pearlson, Nelson Novaes Neto
This article offers 7 questions to ask to make sure your board understands how cybersecurity is being managed by your organisation. Asking these questions will also raise awareness of the importance of cybersecurity, and the need to prioritize action.
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How internal audit helps increase cybersecurity transparency for the board
- Jul 2021
- John Brackett, Ken Stasiak
Article discusses how internal audit can help the board see an accurate picture of cyber risk
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Cybersecurity from within
- May 2021
- Kristine Brands
Article discusses internal IT security threats and how these shouldn't be left to the IT department and should b addressed by an organisation's internal controls.
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Building strong risk committee relationships
- Oct 2020
- Neil Hodge
The article discusses the need for companies to establish strong risk committee relationships to successfully resolve the challenges posed by the COVID-19 pandemic.
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Oversight of reputation in riskier times
- May 2020
- Nir Kossovsky
The article discusses the practice of overseeing the management of reputation risk in riskier times.
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Wargaming risk: What military leaders bring to the table
- 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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Blockchain and accounting governance
- 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.
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Prioritizing the audit committee agenda
- Feb 2020
- John Rodi
Reports in the KPMG 2019 global audit committee survey which states that it is "increasingly difficult" to oversee the major risks on the audit committee's agenda in addition to its core financial reporting oversight responsibilities. Committees should also probe the audit firm on its quality control systems that are intended to drive sustainable, improved audit quality, including the firm's use of new technologies.
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Auditing your cyberrisks
- Nov 2019
- Thomas J Parenty, Jack J Domet
Article details how organisations need to look beyond the technologies and focus on the threats' potential impact on their activities. Cybersecurity is a board responsibility and should not be delegated to IT security teams.
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Audit committee chair's abilities: beyond financial expertise
- Nov 2019
- Hanen Khemakhem, Richard Fontaine
Research into the unique role of the audit committtee chair and gives insights to corporate boards and policy‐makers to help them identify the audit committee chair with the right abilities.
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Sharpen your board's risk oversight process
- Jul 2019
Article revisits the board 's risk governance model and director skill sets; make culture an enterprise asset as well as an oversight priority; and focus on the quality of the risk management process.
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Security, resilience require better questions
- May 2019
- Jose R Rodriguez
The article offers suggestions for increasing corporate cybersecurity efforts for the board. Topics discussed include ineffectiveness of artificial intelligence in preventing cybercrime and data security failures; making sustainable data privacy compliance; and verifying identities and providing access to resources through authentication.
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How to build a cyber-capable board
- Apr 2019
- Matt Palmer
The article offers several tips for businesses to create a board of directors that can help manage cybersecurity risks. These tips include consulting both the board and chief information security officers on cybersecurity issues, demanding clarity in security reporting, and focusing on the human aspects of cyber risk.
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Good times and bad: The trauma of the financial crisis needs to be remembered even as new threats become a growing concern.
- Apr 2019
- Howard Mills
The article focuses on the risk management by the financial services industry in the United States. The industry faces various challenges that include non-financial risks like cybersecurity, model, third-party and also economic risks. Many companies now have a risk committee of the board with primary responsibility for risk oversight
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Audit committee effectiveness: practical tips for the chair
- Mar 2019
- Paula Loop
The article focuses on the effects of audit committee in day to day challenges faced by businesses. Topics include need of experienced, healthy skepticism, and strong communication skill based audit committee effectiveness; help of audit committees for adding new members to structured on-board process; and importance of executive and private sessions for effective functioning of the committee.
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Get the most from the risk appetite dialogue
- Jan 2019
Key takeaways from a NACD report on risk oversight - based on a discussion with risk and audit committee chairs from Fortune 500 companies. Suggestions from the report include: create an effective Risk Appetite Statement and align it with company strategy, use the Risk Appetite Statement to inform critical processes and decisions - and continually re-evaluate the Risk Appetite Statement as the business environment and strategic priorities change.
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An animal kingdom of disruptive risks: how boards can oversee black swans, gray rhinos, and white elephants
- Jan 2019
- James C Lam
The article talks about the difficulties that corporate directors face while dealing with risk-taking decisions related to disruptive risks. Risks are identified in 3 classes - black swans, grey rhinos and white elephants and recommendations for consideration are given.
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Leverage internal audit to help monitor and assess corporate culture
- Nov 2018
- Jose R Rodriguez, Tracey Keele
The article offers suggestions to boards and audit committees on using internal audit's skills, capabilities and stature in overseeing and assessing corporate culture. Internal audit can help reinforce the importance of clarity regarding the behaviors and values to be encouraged depending on the strategy of the company. There are several options that can be explored by internal audit with the audit committee in developing a culture audit approach.
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To stay competitive leave no stone
- Nov 2018
- Raina Rose Tagle
The article discusses the benefits of integrating strategy and enterprise risk management to help organizations remain competitive in the face of constant change. Boards will be able to identify risks and their potential impacts in the context of the firm's strategic plan. Factors to be considered by boards include the state of their integration of ERM and strategy, ways of mitigating the identified risks and the level of collaboration between the chief risk officer and strategy leaders.
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Are COSO frameworks enough
- Aug 2018
- Kristine Brands
The article informs that as technology takes on an increasingly larger role in operations, business-focused frameworks might not be enough. It is mentioned that COSO framework defines internal control as a process, effected by an entity's board of directors, management designed to provide result based on effectiveness and efficiency of operations. The article also discusses about good-practice framework COBIT, and corporate governance of information technology.
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Adapting for the not-for-profit audit committee: What do management accountants need to know when they make a transition to the audit committee for a not-for-profit entity?
- Jun 2018
- Brian McAllister | Assma M Sawani | Kimberley A Zahller
The article discusses issues that management accountants must consider before accepting an audit committee role in a not-for-profit entity (NFP). Topics discussed include the importance of knowing why the NFP is seeking audit services, the common questions for new NFP audit committee members, and the differences in the audit process for NFPs..
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When replacing an audit committee member, does financial expertise matter to investors?
- Jun 2018
- Arnold Schneider
The article reports on the study which reveals that financial expertise of audit committee member is important to investors. Topics mentioned include the importance of financial expertise on audit committees in the improvement of audit committee effectiveness in financial monitoring duties, the internal auditing management, and the role of audit committee to financial statements management. Also mentioned are the role of audit committee in decision-making and the financial reports quality.
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Reputation management and the board
- May 2018
- Daniel Diermeier
Article highlighting the ways of corporate reputation management including positive outreach, regular assessment, and strong management. Topics discussed include issues relating to the loss of public trust; role of senior management in avoiding the corporate disasters; and the business issues such as quality and product safety, reputational concerns increasingly address moral or ethical concerns.
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The chief risk officer: it's not just about managing risk costs anymore
- May 2018
- Graham Bippart
Paul Ingram, Chief Risk Officer (CFO) at Credit Suisse International, gives his views on the remit of his role.
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What CISOs wish they could tell their boards
- May 2018
- Corzine Scott
The article offers information on the efforts of chief information security officers (CISOs) to manage the cyber security risk. Topics discussed include need of security spending budgets; information on the risk-based approach to cyber security as part of enterprise risk management; the information technology risks and strategy; and communication between the board risk commitee and the CISO.
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Building the board's relationship with compliance
- Mar 2018
- Michael Volkov
Greater boardroom attention to compliance is needed: here's how boards can build relationships with compliance staff.
Displaying 1-30 of 68 results
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