Tags » COSO

New information and perspectives on cyber security

The world continues to buzz about cyber security (or, perhaps we should say, insecurity). Now we have the Chinese government apparently admitting that they have a cyberwarfare capability… 736 more words

Risk

Is Strict Liability Coming to FCPA Enforcement?

I think that a strict liability standard is coming to Foreign Corrupt Practices Act (FCPA) enforcement. A number of factors have caused me to come to this conclusion. 1,557 more words

FCPA

Assessing Internal Controls, Part III

In this blog post I conclude my exploration of how you should assess your compliance internal controls using the Committee of Sponsoring Organization of the Treadway Organization (COSO), publication “ 1,349 more words

FCPA

KPMG and I talk about changes at the Audit Committee meeting

I am used to seeing some new thinking from our Canadian friends. That is hardly the case when you look at a recent publication from KPMG Canada, Audit Trends: … 786 more words

Risk

Assessing Internal Compliance Controls - Part II

In this blog post I continue my exploration of how you should assess your compliance internal controls using the Committee of Sponsoring Organization of the Treadway Organization (COSO), publication “ 1,334 more words

FCPA

Assessing Compliance Internal Controls - Part I

I have recently detailed the COSO 2013 Framework in the context of a best practices compliance regime. However there is one additional step you will need to take after you design and implement your internal controls. 1,230 more words

FCPA