Directors & Boards: Financial Oversight

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	Access more than 500-plus authoritative articles published by Directors & Boards For your convenience, the pop-up menu above provides quick and easy access to 55 essential reference topics. New articles are frequently posted. 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Click to add to shopping cart Financial Oversight In Search of Smarter Capital -- On the importance of finding the best lender, not just the best rate. By Tom Quindlen of GE Commercial Finance Corporate Lending. Fourth Quarter 2007 [1 page(s)] What's an ERISA Fiduciary to Do? -- To mitigate liability risk, that is -- a risk that is growing for board members. A primer for directors on ERISA retirement plan oversight. By Wayne H. Miller. Fourth Quarter 2005 [4 page(s)] A Director's Guide to Compliance Software 2005 -- Lessons from first attestation, and its aftermath. A roundup of expert advice, and a checklist of key questions for the board and executive team. Third Quarter 2005 [4 page(s)] Neither an Auditor Nor an Editor Be -- Guidance on how directors should approach their role in reviewing periodic reports. By Doug Raymond of Drinker Biddle & Reath LLP. Fall 2004 [1 page(s)] Directors: Know Your Financing Options -- While there are many forms of financing, understanding the senior debt market is probably most important for directors, since it provides the working capital that is essential to a company's operations. By Ira Kreft of Fleet Capital Corp. Spring 2004 [3 page(s)] Funding Nonqualified Benefit Plans: Do It Now -- Employees, shareholders, lenders, and others rely on directors to make the decision to set aside assets today to fund the liabilities of the future. By James Clary and Stephen Karp of Mullin Consulting Fall 2003 [3 page(s)] Financial Reporting: Abuse-Prone Areas -- Here is a refresher on those areas of financial reporting that are most vulnerable to impropriety, along with suggestions for avoiding deception. By James Darazsdi of Rainmakers Management Consultants. Summer 2003 [2 page(s)] COSO: The Rise of the Phoenix? -- For guidance on standards and systems of internal control, you may need to dig into a decade-old report. By Ralph Ferrara and John Czajka of Debevoise & Plimpton. Summer 2003 [1 page(s)] Fraud for Poets -- About to sign a 10-K? Read these books first. By Hoffer Kaback, Directors & Boards columnist. Spring 2002 [1 page(s)] The Governance of Records Management -- Attention granted now to document retention policies and systems will serve to significantly mitigate the rising tide of costly risks. By Michael Barrett of Eastman Kodak Co. and Randolph Kahn of Kahn Consulting Inc. Spring 2002 [4 page(s)] Financial Oversight: A 'Three-Legged Stool' -- Each leg -- the audit committee, management, and the external audit firm -- plays a unique role, and all must be efficiently coordinated. By Mark Terrell of the KPMG Audit Committee Institute. Summer 2001 [3 page(s)] Board Oversight of Capital Expenditures -- There are few board actions that influence organizational success more profoundly than the deployment of financial resources. Here are some issues to consider in assessing management's plans for allocating capital. By James Darazsdi of RainMakers Management Consultants. Fall 1999 [3 page(s)] Ten Steps to Avoiding a Restatement -- The shockwaves resulting from a restatement reach right into the boardroom. Here's how you may lessen the likelihood that such a disaster will occur. By Jonathan Lerner and Colleen Mahoney of Skadden Arps Slate Meagher & Flom. Winter 2000 [4 page(s)] Escaping the Quarterly EPS Trap -- The key is to give Wall Street the cash flow information that it needs. Here are the five most important actions companies can take in their financial reporting. By Daniel Donoghue of U.S. Bancorp Piper Jaffray. Winter 2000 [3 page(s)] Preventing and Detecting Financial Statement Fraud -- A briefing on the motives for and types of financial statement fraud. Also detailed are the roles played by the external auditor, internal auditor, corporate counsel, and forensic accountant in matters relating to fraud. By Howard Fielstein of Margolin, Winer & Evens LLP. Summer 1998 [5 page(s)] A Governance Tool That Really Works -- The factors that make the financial accounting and disclosure system in the U.S. a most compelling mechanism for inducing managers to manage better. By Louis Lowenstein of Columbia University. Fall 1997 [4 page(s)]
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