Thought Leadership

Featured Articles

Outsourcing under the SSAE 18 standard: Are you prepared?
March 16, 2017 By Peter Schablik
Outsourcing in 1992 was primarily focused on payroll, with only one in five companies outsourcing a critical business process. The assurance of internal controls for financial reporting guidance provided by Statement on Auditing Standards No. 70 (SAS 70) was adequate.

Evolving Role of IA with Cyber Risk
March 6, 2017 By Brian Browne
"Research indicates that over 50% of boards assign cyber risk oversight to the audit committee. Considering this is where cyber risk governance discussions with management are occurring for many organizations, the role of Internal Audit to provide an independent and objective assurance of cyber risk management is critical."

Impact of the New Revenue Recognition Standard on the Asset Management Industry
November 2016 By Adrienne Abele and Charles V. Abraham
Topic 606 states, “The core revenue recognition principle is that revenue is recognized to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.

Thought Leadership

Featured Articles

Outsourcing under the SSAE 18 standard: Are you prepared?
March 16, 2017 By Peter Schablik
Outsourcing in 1992 was primarily focused on payroll, with only one in five companies outsourcing a critical business process. The assurance of internal controls for financial reporting guidance provided by Statement on Auditing Standards No. 70 (SAS 70) was adequate.

Evolving Role of IA with Cyber Risk
March 6, 2017 By Brian Browne
"Research indicates that over 50% of boards assign cyber risk oversight to the audit committee. Considering this is where cyber risk governance discussions with management are occurring for many organizations, the role of Internal Audit to provide an independent and objective assurance of cyber risk management is critical."

Impact of the New Revenue Recognition Standard on the Asset Management Industry
November 2016 By Adrienne Abele and Charles V. Abraham
Topic 606 states, “The core revenue recognition principle is that revenue is recognized to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.

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