by Adrienne Bellehumeur | Apr 12, 2024 | Uncategorized
Board minutes may not seem like anyone’s idea of a “sexy,” “innovative,” or even “interesting” topic. However, internal control and internal audit professionals are often expected to understand what effective Board and Committee minutes are or should be. They are...
by Adrienne Bellehumeur | Oct 4, 2023 | Uncategorized
Do people in your organization worry about saying too much, too little, or the wrong thing? I can guess the answer is yes. The risks of disclosure (and nondisclosure) are intensifying with the rise of new regulations regarding what we say and how and when we say it....
by Adrienne Bellehumeur | Oct 3, 2023 | Uncategorized
As we gear up for a strong Q4, everywhere we go we hear people talking about interest rates, inflation, layoffs, and the economic risks ahead. We’re seeing delays and even decreases in spending on projects, training, and benefits. People are trying to figure out how...
by Adrienne Bellehumeur | May 30, 2023 | Uncategorized
A fish can’t survive if the water it’s living in is dirty. The same goes for your control environment. Your controls can only thrive in the right environment. Ten years ago, the approach to achieving that “right environment” shifted with the concept of Entity Level...
by Adrienne Bellehumeur | Mar 14, 2023 | Uncategorized
“Design” is the foundation of internal controls — from how you structure financial processes, controls, testing, and your program. But it is likely the most untapped and misunderstood aspect of your internal controls program too. Effective design is where your team’s...
