Guide to U.S. Anti-Money Laundering Requirements: Frequently Asked Questions (Sixth Edition)
This version of the Guide has expanded to more than 600 pages, covering thousands of questions and including new and expanded information on a range of topics.
Auditing Records Management
This article explores and provides guidelines for the entire records management audit process, from engagement planning to engagement testing to engagement reporting.
Is the Collaborative Economy Reshaping Business? – The Bulletin, Volume 5, Issue 8
This issue of The Bulletin explores why it is a strategic imperative to watch developments with the collaborative economy closely.
ORSA: Getting Ready for the 2015 Summary Report
A discussion of key areas that insurance companies need to focus on and address in preparing their first ORSA Summary Report in 2015.
Taylor & Francis Article
Today’s IT Organization
IT’s objective is shifting from leveraging technology in support of the business to the higher-reaching goal of protecting and enhancing business value.
Accounts Receivable Reserves Policy
This policy outlines steps for developing an accounts receivable reserve account for bad debts, returns and allowances, and customer allowances.
Segregation of Duties Questionnaire: Cash Receipts in Significant Accounting Applications
This questionnaire focuses on the cash receipts process in significant accounting applications.
Using Risk Management Frameworks
This presentation defines and describes various types of internal controls, and reviews control frameworks, including COSO, COSO ERM and COBIT.