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3 articles in Risk Managers · Board Committees and Governance · Clear filtersSort byNewest·Trending

Board Committees and Governance

Latest

5 min read

Should Your AI Agent Get a Credit Card?

Imagine you re in a risk committee meeting when someone asks: We want to deploy an autonomous agent to handle supplier payments during service disruptions. What could go wrong? The potential for error

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SOX Section 404 Control Testing: A Start-to-Finish Playbook

Board Committees and Governance

4 min read

SOX Section 404 Control Testing: A Start-to-Finish Playbook

The Challenge: Why This Matters Your auditors are arriving in six weeks, and your control testing documentation is scattered across seventeen spreadsheets. Since last year s audit, three key process o

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Financial Reporting Fraud: Six Mistakes That Invite SEC Scrutiny

Board Committees and Governance

6 min read

Financial Reporting Fraud: Six Mistakes That Invite SEC Scrutiny

The SEC s establishment of the Financial Reporting and Accounting Unit on August 5, 2026, under Timothy Zimmerman s leadership, signals a strategic focus on financial reporting fraud and auditor misco

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