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1. How internal audit can meet growing expectations   WebExclusive

BY Ken Tysiac
Broadening duties in a rapidly changing business environment make it imperative for the internal audit profession to evolve, according to a new research report.Although audits of operations still make up the largest portion of internal audit plans for 2014, the percentage of internal audit coverage devoted to operations dropped to 24% from 29% in 2013, according to the Institute of Internal Auditors’ Pulse of the Profession global survey.Financial audits (8%, down from 14% in 2013) also represent a decreasing portion of the internal audit plan.Increased areas of internal audit focus in 2014, according to the survey of

2. Six ways not-for-profits can get value from risk management   WebExclusive

BY Ken Tysiac
Many not-for-profits lack the resources to implement a holistic approach to risk across the enterprise. So it’s no surprise that they often lag behind public companies in implementing enterprise risk management (ERM). Indeed, just 13% of not-for-profits responding to a recently released survey said they have complete formal enterprise-wide risk management processes in place.

3. Effective performance management  

BY Doug Blizzard
For a manager, few things are more difficult than delivering honest performance feedback to an employee. And far too many managers don’t give feedback at all. Fortunately, there are ways to address performance review problems. Success lies in the execution of these simple ideas. Define the culture of your organization, i.e., the behaviors that lead to success.

4. The four D’s of better strategic planning  

BY Jack Hagel
Instead of approaching business as a series of problems to be solved—say, how to cut down on spending, or how to keep employees from getting bored at work—organizations should take a more appreciative look at themselves. That’s the aim of appreciative inquiry, a change method that consultant Bill Swedish thinks can help businesses get out of a negative rut.The problem-oriented approach limits business thinking, and companies end up being reactive instead of proactive.

5. The Sec. 4980H assessable payment for large employers  

BY Benjamin Pruett, J.D.
Employers near the threshold of 50 full-time and full-time-equivalent employees (FTEs) or with a high proportion of seasonal workers should be taking measures now to record employees’ daily hours of service and other data relevant to the Sec. 4980H assessable payment for large employers regarding minimum essential health coverage.

6. Health care reform essentials  

BY Mark O. Dietrich, CPA/ABV and Brian K. Marks
The Patient Protection and Affordable Care Act (PPACA), P.L. 111-148, created the most significant government health care program since the Medicare and Medicaid legislation in the 1960s. The law’s complexity is compounded by the intricacies and interdependencies of health insurance and the health care delivery system that the legislation and related regulations have struggled to address.

7. Department of Commerce hasn’t met conflict minerals obligations, GAO says   WebExclusive

BY Ken Tysiac
Although U.S. public companies were required to file their first conflict minerals disclosures earlier this month, a new government report shows that the U.S. Department of Commerce has not met its obligations with regard to new conflict minerals regulations. The department failed to meet a January 2013 deadline to compile a list of all smelters and refiners of conflict minerals known worldwide, according to a report to congressional committees published Thursday by the U.S.

8. Critical skills needed for finance to cut through complexity   WebExclusive

BY Ken Tysiac and Jack Hagel
The roles of finance professionals are expanding at a fast pace in a constantly changing global economic environment, new AICPA research shows, creating an urgent need for accounting and finance professionals to grow their skills. An overwhelming majority (85%) of CPAs who participated in a recent survey said the role of the CFO and the finance function has expanded moderately or significantly in their organization.

9. Five barriers restricting risk management progress   WebExclusive

BY Neil Amato
Organizations continue to be aware of the risks in their midst, yet barriers remain for implementing enterprise risk management (ERM) initiatives.More than half (57%) of companies acknowledge that the volume and complexity of risks has increased “mostly” or “extensively” in the past five years, but the number of mature ERM programs appears to be leveling off, according to a survey conducted by the ERM Initiative at North Carolina State University for the AICPA.Companies are “seeing a more complex risk world, but they’re not yet investing at any higher levels in strengthening their risk oversight in a general

10. Two tips CFOs can use to cut costs   WebExclusive

BY Chris Baysden
Nearly every industry has had to deal with dizzying changes in business models over the past couple of decades because of the technological revolution that is the internet. The hospitality industry is no exception.Hotels, for instance, once counted on having to pay travel agents a 10% commission for bookings.
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