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."

The People Factor in Cyber Breach: Three Key Elements for Building an Effective Human Firewall
May 1, 2016 By Peter Schablik and Scott M. Higgins
Without a change in perspective, we risk losing the cyber war being waged on businesses by sophisticated nation states and criminal organizations. Traditional approaches to evaluating risks and controls are insufficient in preventing cyber-attacks. Risk assessments focusing on the people, processes and technology overemphasize the information technology organization. The critical focus needs to be on the “user”-since even a world-class information technology function can be interrupted by a single action performed by an individual user.

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.

2015 Doing Business in the United States
October 1, 2014 By Louis Osmont and Gene Ferraro
Doing business in an international context can be daunting. Mazars serves as a bridge between the United States and the global markets, making doing business easier and less risky for our clients. We connect overseas clients with American professionals and service the tax, transaction services and financial reporting needs of foreign entities based in the U.S.

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."

The People Factor in Cyber Breach: Three Key Elements for Building an Effective Human Firewall
May 1, 2016 By Peter Schablik and Scott M. Higgins
Without a change in perspective, we risk losing the cyber war being waged on businesses by sophisticated nation states and criminal organizations. Traditional approaches to evaluating risks and controls are insufficient in preventing cyber-attacks. Risk assessments focusing on the people, processes and technology overemphasize the information technology organization. The critical focus needs to be on the “user”-since even a world-class information technology function can be interrupted by a single action performed by an individual user.

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.

2015 Doing Business in the United States
October 1, 2014 By Louis Osmont and Gene Ferraro
Doing business in an international context can be daunting. Mazars serves as a bridge between the United States and the global markets, making doing business easier and less risky for our clients. We connect overseas clients with American professionals and service the tax, transaction services and financial reporting needs of foreign entities based in the U.S.

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© 2017 Mazars USA LLP is an independent member firm of Mazars Group.