Governance Issues TM
Volume 2018, No. 3
November 1, 2018
In This Issue
  • Ron Kral first shares some insights on ensuring whistleblower hotline vitality.
  • Next, is a video of Ron discussing the role internal controls perform in governance, courtesy of SmartPros’ Financial Management Network.
  • We also have a guest article written by Gary Cokins that provides deep insights on the integration of ERM and enterprise performance management, including a risk-based performance management framework.
Whistleblower hotline silence (i.e., a low volume of calls) may not necessarily imply that unethical or unlawful conduct is not occurring.
By Ron Kral, CPA, CMA, CGMA
Partner of Kral Ussery LLC
Is your whistleblower hotline alive or dying a slow death? Whether it’s an effort to jump-start your hotline program or simply to harvest ideas for continuous improvement, you will want to keep reading.
Ron Kral’s Video on Governance - watch here
Watch and listen to Ron Kral answer questions on governance, COSO’s Internal Control — Integrated Framework , ERM, and the roles of finance and accounting professionals. Hear Ron candidly discuss the good, the bad, and the ugly on these topics. Have any thoughts? – reach out to him at RKral@KralUssery.com .
There is increasing interest in the integration of enterprise risk management (ERM) and enterprise performance management but there is also confusion and a lack of consensus about what each of them are, let alone how to integrate them.
Governance and compliance awareness are clearly on the minds of executives. If executives err on weak compliance, they can face heavy consequences.
About Governance Issues TM
Governance Issues TM is an electronic newsletter published by Kral Ussery LLC, a public accounting firm delivering advisory services, litigation support and internal audits. The newsletter focuses on our practice areas of SEC compliance, internal controls, IT general controls, risk assessments, IPO readiness, M&A transactions, US GAAP compliance and internal auditing.
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