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    1. 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.

    2. 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

    3. Managing risk in a CPA firm merger or acquisition  

    BY Amy Waldron, CPA
    More and more CPA firms are up for grabs as Baby Boomers hang up their calculators for good. Merger-and-acquisition activity is high, and this trend is expected to persist. According to the 2012 biannual survey on succession planning conducted by the AICPA Private Companies Practice Section, almost half of multiowner firms had actively discussed mergers, acquisitions, and sales or planned to do so over the next 24 months.

    4. Data security risk: You can take it anywhere  

    BY Richard Sheinis, J.D. and Sarah Beckett Ference, CPA
    It has been said that with great power comes great responsibility. Mobile devices and cloud computing empower CPAs to work on an anytime, anywhere basis, but increased access demands greater responsibility for data security. A CPA’s obligation to protect client confidential data is not only governed by the AICPA Code of Professional Conduct and Internal Revenue Code Sec.

    5. Use data privacy to gain a competitive advantage   WebExclusive

    BY Ken Tysiac
    Data privacy doesn’t have to be an issue that keeps executives awake at night.Instead, companies that approach data privacy the right way can use it to differentiate themselves, said Carolyn Holcomb, CPA, the leader of PwC’s data protection and privacy practice in the United States.“We see companies that are saying, ‘I can use this as a competitive advantage.

    6. Five key defenses against risk   WebExclusive

    BY Ken Tysiac
    When does a company pull the trigger on an acquisition or investment? When is expanding into a new market a prudent choice? And when is the right time to hire additional personnel or change employee benefits?These are among the many questions organizations consider through a lens of strategic opportunities and risks.

    7. How to conduct a risk workshop  

    BY Neil Amato
    Humana is a company of 50,000 people, so assessing and addressing all the risks that each segment of the company encounters is no easy feat.For years, Humana, a multibillion-dollar player in managed health care and health insurance, had a top-down approach to risk. But a few years ago, the company decided it wanted to manage risk from the bottom up as well.

    8. Anti-corruption steps  

    BY Sabine Vollmer
    Regulators in many parts of the globe have increased enforcement of anti-corruption laws. Anti-corruption experts offered the following tips on how companies doing business overseas can step up vigilance to reduce corruption risks. Assess internal and external risks. Enforcement actions by the Department of Justice and the SEC highlight the most likely trouble spots: Overseas activities and engagement of third parties—such as distributors, sales agents, intermediaries, or suppliers—tend to increase a business’s corruption risks, especially when the activities and parties operate in developing economies.

    9. A breach of client data: Risks to CPA firms  

    BY Amy Waldron, CPA, and David Hallstrom
    You walk into your office on a Saturday morning during tax season to find a staff member waiting for you with sweaty palms and a look of terror on her face. She takes a while to get the words out, but you soon learn that she backed up some client files to an unencrypted flash drive and dropped it in her purse before going to a “happy hour” the night before.

    10. How to do business in India   CPEDirect

    BY Sabine Vollmer
    India remains a market with rapid-growth potential despite the inflationary pressures and fallout from the euro-zone crisis that have slowed economic growth substantially since the end of 2011. The country, the world’s second-most populous, has an expanding middle class of consumers, an improving infrastructure, and a young, innovative workforce.
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