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Inside Internal Controls

News and discussion on implementing risk management

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professional skepticism

The obligation of the board to challenge management

I think we all know that the board is supposed to have a majority of independent directors (at least in public companies) and to challenge the executives running the organization. That is what “oversight” means. But the board is also supposed to work with those same executives, sharing their insights and experience to complement that […]

 

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Enhancing quality and correcting the threat of intimidation in reporting obligations

To start the year with a challenge, perhaps consider this as one of your organization’s new year’s resolutions, addressing or correcting the threat of intimidation within reporting obligations inside your organization. What am I talking about? To illustrate,

 

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