Segregation of duties is the cornerstone of a company’s internal control structure.  Maintaining proper segregation of duties in core business process areas minimizes the opportunity for an employee to commit fraud against his or her emplo

Regularly evaluating the conflicts of interest potentially affecting your company may not seem important to your business operations.  However, because employees, leaders and board members are constantly rotating th

When I wrote my first book, Finance for Non-Financial Managers, it opened with then-current stories of CEOs whose companies had been caught gaming their financial reporting, while the CEOs claimed they didn’t know because they weren’t accountants, or s

Puzzled by a tricky question from a client?  Looking for hard-to-find information? Stumped by a request from a partner or referral source?  

The AICPA’s Auditing Standards Board (ASB) recently released an exposure draft of a Statement on Auditing Standards (SAS)  and a Statement on Standards for Attestation Engagements (SSAE) that would align the AICPA definition of ma

When the #MeToo Movement went viral it reverberated through the halls & cubicles of business, we realized two things:

You probably hate meetings if you’re like most people.

In the past few years there has been an abundance of new types of subscription services available to consumers.  The concept of subscription services is not new...service contracts and leases are common recurring revenue streams that

Every year we, in payroll, wait in anticipation for the social security (OASDI) wage base to be announced.