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CFO Article Archive: Governance, Regulatory & Risk

Deloitte writes and compiles a regular stream of CFO-centric content and timely features, including research, topical digests, perspectives, and insights and technical analyses, in a special section of CFO Journal, an online publication from The Wall Street Journal.

The articles below and others are available in PDF. Also see our CFO Insights bi-weekly thought leadership.

Managing vendor risks: Three lines of defense for banks

As banks increase their use of vendors, it’s important to understand the potential risks of outsourcing, related regulatory issues, and approaches, tools and capabilities to help gauge and manage those risks.

Commonly asked questions about the board’s role in managing corporate governance and risk

Learn about the changing role of boards, including how they can influence the corporate risk culture, how companies can evaluate their effectiveness and the importance of having a framework to evaluate corporate governance risks.

Executives see rise in risks in emerging markets

Understand steps that can be taken to help manage the risks of emerging markets, which are explored in Deloitte's fifth annual Look Before You Leap survey.

For the CFO board member: CEO succession planning and talent considerations

Learn issues and steps to consider in establishing an effective CEO succession planning process, one of the most important tasks for a board of directors.

Managing social business risks: How CFOs can craft governance and compliance policies

Social business may expose publicly traded companies to increased compliance risk. Learn how CFOs can help their organizations govern social business activities and comply with the evolving regulatory environment.

Tax risks for U.S.-based multinational organizations

Significant tax regulatory areas that typically require management attention and audit committee oversight include indefinite reinvestment, realizability of deferred tax assets and effectiveness of internal controls of foreign operations.

Command and control: Managing supply chain risk

Globalization and other trends are making supply chains more complex. Learn what global companies are doing to help improve supply chain visibility, flexibility, resilience and control.

Auditor evaluation tool for audit committees

Deloitte's Heads Up discusses the auditor evaluation tool, Audit Committee Annual Evaluation of the External Auditor.

Reducing fraudulent claims and their costs

Companies outside the insurance sector can learn from the steps it has taken to reduce the cost of claims fraud and mitigate potential future increases.

Business leaders expect more volatility, increase plans for risk management

Business leaders expect greater volatility over the next three years and plan to elevate risk management in their organizations, according 192 U.S. executives surveyed by Deloitte and Forbes Insights.

An update on the Dodd-Frank executive compensation and corporate governance provisions

The SEC is less than half way through to issuing final rules on executive compensation and corporate governance, as required by Dodd-Frank, yet it’s important to understand where the legislation stands.

Five commonly-asked questions and answers on managing risk in the midst of volatility

Learn which new risks, such as social media, are emerging amid recent volatility and how utilizing technology can help executives get ahead of risk in the coming years.

Three leading practices to help address shareholder activism

Three leading practices can help management and the board address shareholder activism: identifying the source issues and attributes that make the company vulnerable to an activist investor, assembling a response team and developing a communication strategy.

An Overview of PCAOB’s final auditing standard on communications with audit committees

The PCAOB’s Auditing Standard No. 16, concerning communications with audit committees is discussed in Deloitte’s Heads Up newsletter.

A review of the SEC’s final rule on conflict minerals

Read about the SEC’s final rule on conflict minerals, including differences between the proposed rule and final rule, reporting and disclosure requirements, and related developments.

Seven takeaways on Dodd-Frank’s impact on compensation

Seven observations about Dodd-Frank’s potential impact on compensation can offer CFOs and other banking executives new insights into effectively using metrics and IT systems.

For audit committees: Understanding the CFO’s perspective on top areas of focus

Understanding CFOs’ 10 areas of focus can help audit committees enhance their effectiveness and tap into CFOs’ experience in reporting, governance, risk and other areas.

Information for audit committees about the PCAOB inspection process

Deloitte’s Heads Up discusses an August 2012 release by the Public Company Accounting Oversight Board providing guidance to audit committees about the board’s inspections of their audit firms.

Five takeaways on Dodd-Frank’s impact on living wills

Five observations on Dodd-Frank’s impact can help financial services executives understand where they should be focusing when it comes to living wills, such as investments in data management.

Heightened risk sensitivity has boards taking a larger role in corporate development

Heightened risk sensitivity has boards taking a larger role in M&A, requesting more frequent, detailed updates and spending more time deliberating transactions, according to a Deloitte survey of corporate development leaders.

Evaluating IT security:Issues for audit committees and CFO board members to consider

Understand questions to ask in assessing IT security and management's preparedness and steps that can be taken to steward an organization toward more effective cyber-threat risk governance.

When entering emerging markets, understand the potential risks

Emerging market growth has become the siren song of the consumer products industry, but emerging market M&A can present significant obstacles and risks that executives should understand.

Communicating with stakeholders in a crisis

In a crisis, communicating with stakeholders and other constituents about the challenges can help restore credibility, create clarity and provide an opening toward a solution, as discussed in Deloitte Insights.

Steps the C-suite and board can take to guard against cyber threats

Safeguarding against cyber attacks requires an enterprise-wide approach to be effective.  Learn about steps that can be taken to establish a cyber threat risk governance program and issues to address.

Five frequently asked questions and answers to applying analytics to risk management

Answers to five common questions about applying analytics to risk management practices provide insights into how to apply the latest trends and technology.

Guidelines for establishing board-level risk committees

Learn how to develop a risk committee, including developing a charter and selecting committee members with appropriate risk management experience.

Planning a cross-border M&A deal? Understand the potential impact of IFRS

When planning acquisitions, it’s important that CFOs understand the differences between IFRS and U.S. GAAP and the potential impact on deal structuring and modeling.

Health care reform memo on the Supreme Court ruling

The U.S. Supreme Court’s health care ruling is explained in a special edition of the “Health Care Reform Memo” from the Deloitte Center for Health Solutions.

Board leadership: The split CEO/Chairman structure debate

Board leadership structure remains a hot topic for directors, investors and management. Understand the debate on board leadership structure and trends, and independent chair evaluation.

Five take-aways on Dodd-Frank’s impact on stress testing

Observations on forecasting models, data requirements, governance, capital assessment and alignment between regulatory and accounting definitions can help banking executives understand where to focus in the age of Dodd-Frank.

International governance initiatives and trends

Growing scrutiny of corporate governance concerning gender diversity, related-party transactions and anti-corruption is among several trends directors should consider in their decision making.

The chief compliance officer of the future: Embracing a risk intelligent view

Learn about the changing role of the compliance officer, who now must anticipate regulatory changes and their likely impact as well as address requirements.

Audit Committee composition, meeting practices and education

Audit committees can enhance their effectiveness by considering competencies, diversity, tenure, rotation and education tools when determining their composition and activities.

Five questions about managing cyber risk for executives and boards

With cyber attacks becoming common, executives and board members should examine how their organizations are managing and mitigating cyber threats.

JOBS Act: Updates on guidance from the SEC

The JOBS Act, proposes the creation of the emerging growth company, a new type of issuer, to encourage public offerings by small and developing companies.

Incorporating environmental issues’ impact into strategic decisions and M&A

With environmental issues playing a bigger role in companies’ growth plans, capital allocation and M&A deals, executives need to understand how their companies can align management of environmental exposures with strategic decision-making.

Internal investigations: 10 ways to prepare in advance

Audit committees can help organizations respond to allegations of misconduct more efficiently by determining that management has established appropriate procedures before wrongdoing is alleged.

Political contributions: Disclosures and oversight of corporate spending

As shareholders request more oversight of political contributions boards and executives can help make political spending transparent by approving policies, assessing reputational risks and monitoring contributions.

Trends in risk oversight: What board directors (and the C-suite) should know

Many boards are examining more closely organizations' strategies and potential risks. Understand trends in risk oversight, including establishing a board-level risk committee.

Are you mispricing investment risk?

In volatile markets, CFOs should have their finance teams estimate a forward-looking equity risk premium and cost of capital on at least a quarterly basis to help avoid mispricing investment risk.

Life sciences: An analysis of SEC comments to issuers

SEC comments to life sciences industry registrants focus on revenue recognition, R&D expenses, capitalized prelaunch inventory, business combinations and intangible assets, patent considerations and contingencies.

Enterprise risk management for energy companies: Know your risks

Learn how some in the energy industry are applying enterprise risk management practices and how sophisticated tools can help in identifying emerging risks.

Board risk committees and the CFO’s role

The Dodd-Frank Act will likely make board risk committees more prevalent, and CFOs can play an important role as a bridge between business units and management and the board.

Developing an energy management strategy

Managing energy strategically can help not only to reduce costs but also to mitigate and manage risks, as discussed in Deloitte Insights.

Capital allocation decisions: Bringing the board of directors on board

Working with CFOs and other members of the C-suite, the board of directors can play a fundamental role in the capital allocation process through its oversight function.

How CFOs can help boards measure the impact of sustainability programs

As the tracker of corporate performance, CFOs can help their boards ensure that sustainability programs build shareholder value and have metrics linked to the business.

Adopting integrated reporting: Why CFOs may want to act now

The move toward integrated reporting potentially represents the most significant change to the rulebook in years and may be transformational for the entire business.

Audit committee reports move toward greater transparency

An analysis of the S&P 50 companies’ audit committee reports shows that audit committees often provided investors more information, in addition to SEC required disclosures, to enhance the transparency of their activities and responsibilities.

Unlocking business value with a balanced approach to governance, risk and compliance

When addressing enterprise risks, using a methodology combining governance, risk and compliance and supported by technology can lower costs and improve business performance.

Taxing matters: Assessing the risks in corporate financings

As CFOs consider how to fund growth in a low cost and tax-effective way, they will want to understand the tax risks associated with internal and external financings.

Developments affecting audit committees' interactions with management and auditors

Regulators have proposed or implemented several measures that have significant implications for audit committees’ interactions with the external auditors and management.

Managing amid regulatory uncertainty in the insurance industry

Despite regulatory uncertainty, insurance industry CFOs can position their organizations to prepare for, and respond to, the various scenarios that could come to pass.

Why brand stewardship is a CFO’s job

By teaming with marketing and allocating the appropriate resources CFOs can help protect and champion their companies’ brand.

A new risk landscape for tech companies doing business in Asia

Tech companies doing business with third parties in emerging markets can mitigate risk by reviewing their processes for onboarding third parties and through ongoing risk assessment.

Five questions about risk committees

Answers to five common questions about board risk committees address how they can help organizations navigate an uncertain economic and regulatory environment.

Hedge fund focus: Leading practices in risk assessment

CFOs can help hedge funds take their risk management programs to the next level by incorporating leading risk assessment practices.

Strengthening the relationship with inside counsel

By understanding how legal departments view transactions, CFOs can arrive at better decisions on financial transactions and help drive shareholder value.

Three steps toward managing reputational risk

Integrating external risks and opportunities into an organization's risk intelligence can help senior executives and the board understand what might inhibit or advance company strategy.

Anti-corruption programs: Is yours up to snuff?

Through transaction monitoring, risk assessment, whistle-blower systems and other elements of anti-corruption compliance and risk management, CFOs can help their organizations manage the reputational and financial risk of corruption.

Improving risk disclosures

A comparison of 154 companies' risk governance and oversight risk practices reveals ways CFOs can improve risk disclosures.

How CFOs can protect digital assets as online privacy protections loom

As online privacy protections loom, CFOs can help protect the value of their companies' business models by setting 'community standards' that address transparency, enterprise risk, and compliance and operations.

A Look at the impact of FIRPTA on foreign investment in U.S. REITs

With American real estate remaining an attractive target for foreign capital, Deloitte's M&A Insights discusses the impact of the Foreign Investment in Real Property Tax Act of 1980 on U.S. REITs.

Taxes: What the audit committee (and CFOs) should know

With increased attention on tax policy and cross-border enforcement, transparency and clear communication about tax risk with the C-suite and audit committee are keys to risk management.

Proposed council to improve standard setting for private companies

Deloitte's “Heads Up” discusses a proposal to create a council that would work toward improving the accounting standard-setting process for private companies.

Smaller companies lag behind in anti-corruption programs despite escalating enforcement activity

Companies with less than $1 billion in annual revenues lag behind those with higher revenues in their anti-corruption programs, according to a Deloitte survey.

For the CFO boardmember: IT literacy in the boardroom

With the growing complexity and pervasiveness of IT, tech-savvy directors and audit committees will likely become indispensible to organizational success.

Board relations: Have risk disclosure practices improved?

Although CFOs are working to better educate their boards on the nuances of enterprise risk management, a Deloitte study finds there’s room for improvement.

The Publicly accountable enterprise: How CFOs can adapt to the new age of intervention

Given the explosion of mobile communications and social media empowering citizens to set new standards for public accountability, CFOs need to understand and adapt to this evolving public landscape.

Life sciences and emerging markets: Know your risk

Emerging markets can provide attractive growth opportunities for life sciences, however, companies should proceed with caution as discussed in Deloitte’s Insights.

Getting an “A" on say-on-pay: How CFOs can lead the way

CFOs can take a lead role in educating and communicating with top shareholders on executive compensation plans and should understand the voting practices and policies of major shareholders and proxy advisers.

10 skills for making risk-intelligent decisions

In an uncertain business environment 10 risk intelligence skills can provide senior executives with a systematic way to make decisions about risk and rewards.

Three critical guidelines for audit committees in assessing financial reporting effectiveness

Using relevance, understandability and timeliness as a benchmark can help audit committees improve the effectiveness of financial statements.

Whistleblowing after Dodd-Frank: New risks, new responses

Dodd-Frank has changed the dynamics of ethics and compliance programs, and many organizations are taking steps to protect their reputations by improving internal fraud assessment and whistleblowing hotline processes.

Avoiding aftershock: Successfully rebuilding beyond a crisis

Tune into Deloitte Insights to learn how organizations are changing how they respond during and in the wake of transformative crises.

Keeping your brand resilient

Brands are more valuable than ever and also more fragile. In the current environment, there is a need for "brand defense" to manage risk, defend against attacks and bounce back fast after a hit.

10 steps to help mitigate embezzlement risk

Embezzlements can damage financial or reputational risk. There are at least 10 steps employers can take to help mitigate the risk of embezzlement or to help detect it earlier if it occurs.

The future of information security

Disruptive technologies, privacy issues, cyber threats and stronger regulations have raised the bar for information security. Learn what organizations can do to keep data safe.

What CFOs can do to protect brand assets

Many companies are turning to their CFOs for guidance on reputational risk, and far-thinking finance leaders are adopting effective strategies to help protect their companies' brand value.

New audit committee member? Tips for successful onboarding

Learn questions new audit committee members should consider and other useful information when taking on this demanding role.

Foreign corrupt practices act: Proactive compliance advised

For years U.S.-based companies’ CFOs have known that doing business in a foreign country runs the risk of violating the FCPA. With increasing penalties and compliance costs, the need for vigilance is even greater.

Managing risk in global investments

Firms eyeing global growth, especially in emerging markets, have to contend with heightened compliance and integrity risks. Tune in to Deloitte Insights to learn more about managing risk in global investments.

Risky business: Are CFOs ready?

Some CFOs are finding themselves labeled with a de facto title of chief risk officer. Tune in to Deloitte Insights to learn more about the CFO‘s changing role with regard to risk management.

How finance can create a risk intelligent culture

CFOs’ strategic view across balance sheets, corporate transactions and business units position them to help guide their organizations in taking the “right” risks and developing a risk intelligent culture.

Risk intelligence: A board imperative

CFOs are strategically positioned to create a risk intelligent culture given their line of sight into balance sheets, corporate transactions and business units.

FBAR final rules not what filers hoped for

Final rules for reporting foreign bank and financial accounts, known as FBAR, have taken many people by surprise. Taxpayers should determine whether they meet the regulations’ requirements.

Renewed focus on global compliance enforcement calls for stress tests

Given signs of renewed focus on global compliance, a compliance stress test can demonstrate board and management commitment to compliance.

Anti-money laundering: Emerging imperatives

To mitigate the risk of non-compliance with anti-money laundering rules, there are steps CFOs can take to evaluate their company’s AML capabilities and practices and establish preventative measures.

As used in this document, ‘Deloitte’ means Deloitte LLP [and its subsidiaries]. Please see
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its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.

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