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Making a Federal Case Out of State Sales Taxes February 01, 2012When it comes to jurisdiction over sales taxes, most of us think in terms of state taxes, rather than federal taxes. Yet, as enforcement by the Securities and Exchange Commission earlier this year and the recent debate over the collection of state sales taxes from Internet retailers have shown, these taxes can quickly become a federal issue for public companies.
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The 2012 Audit Committee Agenda December 29, 2011A lot is happening in the business environment, and like everything else, the audit committee agenda should be responsive to change in it. Based on our observations over the last 12 months and interactions with client audit committees, at roundtables, and with directors at confer¬ences and other forums, we see eight agenda items for audit committees to consider.
THOUGHT LEADERSHIP
Dodd-Frank: Top Ten Priorities for Internal Audit December 02, 2011Tasked with improving their companies’ operations by systematically evaluating and improving the effectiveness of risk management, control, and governance processes, chief audit executives and internal auditors couldn’t be operating in a more difficult time with the Dodd–Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank) confronting them.