Day: December 7, 2017

Directors Say They Are in the Dark on Culture, Ethics, and Cyber-Risk

According to a new survey conducted by the National Association of Corporate Directors, board members say they are not getting enough information from corporate functions, including internal audit, on such issues as cyber-risk, corporate culture, and strategic risks. According to the survey, it was rare for a director to get Read More

SEC to change compliance definitions for SOX 404

SEC Scrutinizing Non-GAAP Disclosure Controls

As part of its current focus on non-GAAP measures, the SEC has questioned whether companies and audit committees have implemented appropriate controls regarding the disclosure of such measures. In response, Deloitte recently issued a report discussing the types of controls that could be established and provides high-level examples of control Read More