Operational Risk - Accounting and Auditing
A highly focused compilation of articles on Operational Risk Issues in Accounting and Auditing. Articles may come from The RMA Journal, The Commercial Lending Newsletter, or RMA’s publication, Credit Considerations.
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Table of Contents
Good-bye and Good Riddance (to Flawed Accounting Rules), Yale, Gordon, The RMA Journal, v92n5, 66-75, 10 pages Feb 2010.
Fair-value Accounting Implications for Liquidity Risk Management, Rowe, David M. The RMA Journal, v91n2, 56-57, 2 pages Oct 2008.
Accounting Rules, Risk-based Pricing & Reporting Arbitrage, Rowe, David M. ; Day Thomas, The RMA Journal, v90n4, 56-61, 6 pages Dec 2007/Jan 2008.
Cooking the Books and How Bankers Can Detect It, Blaskowski, Laddie, The RMA Journal, v88n5, 16-20, 5 pages Special Edition, Jan 2006.
Lessons Auditors Can Learn From Scarface: Embedded Audit Report Systems to Detect Fraud, Sonnenschein, Jack, The RMA Journal, v88n1, 20-24, 5 pages Sept 2005.
Incorporating SAS No.70 and Other Third-Party Reports into a Vendor Management Program, Lanz, Joel, The RMA Journal, v86n7, 40-45, 6 pages Apr 2004.
Look Out! New Fraud Auditing Standard Holds Worrisome Implications for Financial Statement Reliability, The RMA Journal, v86n4, 84, 1 page Dec 2003.
SAS No. 99: New Auditors' Responsibilities for Detecting Fraud, Reinstein, Alan, The RMA Journal, v85n10, 72-73, 2 pages Jul/Aug 2003.
What Every Audit Committee Member Should Know, Donnelly, Patrick, The RMA Journal, v84n1, 48-51, 4 pages Sep 2001.
Helping Financial Institutions Apply the New Rules on Audit Committees A Discussion on SAS No. 90, Houston, Melvin ; Reinstein, Alan, The RMA Journal, v83n2, 66-70, 5 pages Oct 2000