Bøger i Wiley Corporate F&A serien

Everything you need to implement Objectives and Key Results (OKRs) effectively Objectives and Key Results is the first full-fledged reference guide on Objectives and Key Results, a critical thinking framework designed to help organizations create value through focus, alignment, and better communication.

In this book, two experts on the topic raise the question of why many ERM programmes end up as box-checking silos with almost no connection to important decision-making processes, whereas others are empowered and end up having a profound impact on the firm's culture, governance structures, and strategy process. The book establishes a path to empowered ERM by drawing on insights from theory and hard-won lessons from practice. Success factors enabling this transition are thoroughly discussed in a start-to-finish narrative describing the theoretical underpinnings of ERM, its proven best practices, and onto more advanced topic such as risk budgeting and the integration of ERM into strategic decision-making.

Offers a complete appraisal of analytical tools available to managers to assess performance. This resource allows you to pick and choose the tools you need to best assess your organization's performance. It provides a tool for measuring corporate performance.

An incisive framework for companies seeking to increase their resilienceIn The Black Swan Problem: Risk Management Strategies for a World of Wild Uncertainty, renowned risk and finance expert Håkan Jankensgård delivers an extraordinary and startling discussion of how firms should navigate a world of uncertainty and unexpected events. It examines three fundamental, high-level strategies for creating resilience in the face of "black swan" risks, highly unlikely but devastating events: insurance, buffering, and flexibility:The author also presents:* Detailed case studies, stories, and examples of major firms that failed to anticipate Black Swan Problems and, as a result, were either wiped out or experienced a major strategy disruption* Extending the usual academic focus on individual biases to analyze Swans from an organizational perspective and prime organizations to proactive rather than reactive action* Practical applications and tactics to mitigate Black Swan risks and protect corporate strategies against catastrophic losses and the collateral damage that they cause* Strategies and tools for turning Black Swan events into opportunities, reflecting the fact that resilience can be used for strategic advantageAn expert blueprint for companies seeking to anticipate, mitigate, and process tail risks, The Black Swan Problem is a must-read for students and practitioners of risk management, executives, founders, managers, and other business leaders.

Straightforward, practical guidance for working fraud examiners and forensic accountantsIn Data Sleuth: Using Data in Forensic Accounting Engagements and Fraud Investigations, certified fraud examiner, former FBI support employee, private investigator, and certified public accountant Leah Wietholter delivers a step-by-step guide to financial investigation that can be applied to almost any forensic accounting use-case. The book emphasizes the use of best evidence as you work through problem-solving data analysis techniques that address the common challenge of imperfect and incomplete information.The accomplished author bridges the gap between modern fraud investigation theory and practical applications and processes necessary for working practitioners. She also provides:* Access to a complimentary website with supplementary resources, including a Fraud Detection Worksheet and case planning template* Strategies for systematically applying the Data Sleuth(r) framework to streamline and grow your practice* Methods and techniques to improve the quality of your work productData Sleuth is an indispensable, hands-on resource for practicing and aspiring fraud examiners and investigators, accountants, and auditors. It's a one-of-a-kind book that puts a practical blueprint to effective financial investigation in the palm of your hand.

Your game plan for strategic success in today's remote audit departmentBeyond Audit is your guide to taking advantage of this unique moment to review and enhance your audit methodology to improve execution, operations, and audit product. Change has been thrust upon the audit industry, and every company must adapt to business interruptions and remote work environments. Now is the perfect time for audit departments to step back and turn a critical eye on their own operations. We have an opportunity to identify new ways of increasing product offerings and building more effective and efficient operations, ultimately creating better results for our partners and clients.This book will take you from a foundational understanding of the business environment through to a reflective review of your own operational effectiveness and efficiency. You'll gain access to the Audit Risk Barometer (ARB), an innovative self-assessment tool that scores audit department strengths and opportunities for improvement. This book also includes a detailed methodology for working with your business partner to ensure clear identification of business objectives. You'll also learn how to identify "true process risks" to ensure that testing remains focused and adds value. Finally, you'll learn critical skills and team development ideas for every level.* Gain a fundamental understanding of today's business environment and how traditional and remote auditing fits into the new business puzzle* Use the exclusive Audit Risk Barometer to conduct a valuable self-assessment and uncover your team's strengths and weaknesses* Learn how to effectively and efficiently work with your business partner to identify objectives and value-add opportunities* Access online resources, including video summaries and interactive tools to revamp your audit departmentBeyond Audit incorporates links to online video summaries, templates mentioned throughout the book, interviews with experienced professionals, and an audit tracking software tool. This book is an enormously valuable resource for audit teams of any size and shape.

THE NEW ACCOUNTS PAYABLE TOOLKITIn The New Accounts Payable Toolkit, accomplished entrepreneur, consultant, and finance expert Christine H. Doxey delivers a unique and powerful approach to the accounts payable process and discusses the impact of the automation of the Procure to Pay (P2P) process. The toolkit explores all aspects of the accounts payable process, from the establishment of the contract and the purchase order to the supplier validation process, invoice processing and payment, accounting, and fiscal close.You'll learn the key metrics and analytics needed for the accounts payable process. This comprehensive toolkit provides the best practices, tools, and internal controls that can help safeguard your company's cash and other assets. You'll obtain a variety of tools to create the foundation required for current internal controls and compliance to ensure that suppliers are correctly validated in the supplier master file to maintain regulatory compliance.Avoid paying fraudulent or inaccurate invoices and avoid paying a supplier's invoice more than once. Be certain that all supplier invoices are properly accounted for to ensure an accurate fiscal close. Finally, stay up to date with all current and coming trends in the accounts payable process, including eInvoicing, ePayment, Robotic Process Automation (RPA), Artificial Intelligence (AI), Machine Learning, and eAccounting.The New Accounts Payable Toolkit provides guidance for the implementation of AP automation solutions that can streamline and modernize your own systems and processes to take advantage of new digital developments.Perfect for controllers, chief financial officers, and finance managers, The New Accounts Payable Toolkit will also earn a place in the libraries of students and professionals who seek to better understand the components of an optimal accounts payable.UNCOVER A UNIQUE AND POWERFUL NEW APPROACH TO ACCOUNTS PAYABLE PROCESSESThe New Accounts Payable Toolkit offers readers a comprehensive and timely new way of handling their accounts payable systems and processes. You'll discover how to implement new digital technologies in every aspect of the accounts payable process, from the establishment of the initial contract and purchase order to the supplier validation process, invoice processing and payment, accounting, and fiscal close.You'll learn to validate suppliers in the master list to ensure regulatory compliance, prevent multiple payments for a single invoice, keep from paying fraudulent, inaccurate, or incomplete invoices, and apply best practices to help safeguard your company's assets. You'll also discover how to measure and record key metrics and analytics to maintain an effective accounts payable process. Finally, you'll read about new and upcoming trends in accounts payable, like artificial intelligence, machine learning, and robotic process automation that you can implement today to realize new efficiencies and savings.Ideal for chief financial officers, finance managers, and controllers, The New Accounts Payable Toolkit is an invaluable guide to modernizing and optimizing your own company's accounts payable processes and systems.

Get practical tools and guidance for financial controllership you can put to immediate useThe Controller's Toolkit delivers a one-of-a-kind collection of templates, checklists, review sheets, internal controls, policies, and procedures that will form a solid foundation for any new or established financial controller. You'll get the tools and information you need to master areas like business ethics, corporate governance, regulatory compliance, risk management, security, IT processes, and financial operations.All of the tools contained in this indispensable book were recommended by corporate and business unit controllers from small to medium-sized companies and large, multinational firms. You will benefit from master-level guidance in areas like:* Ethics, Codes of Conduct, and the "Tone at the Top" to support ethical behavior* The operational and financial aspects of corporate governance* The importance of the Committee of Sponsoring Organizations of the Treadway Commission Framework* The requirement for entity-level controls* The importance of linking the business plan with the budget processThe Controller's Toolkit also belongs on the bookshelves of finance and accounting students, executives, and managers who wish to know more about the often-complex world of financial controls.

The comprehensive guide to mergers, acquisitions, and corporate restructurings Mergers, Acquisitions, and Corporate Restructurings is an all-inclusive guide to M&As that illustrates how restructuring can be used successfully, how each form works, and the laws that govern them.

The thousands of mergers, acquisitions, and start-ups that have characterized the past years of business have created an increasing number of corporations in financial trouble: specifically, a shortage of venture capital or quick cash.

Master new, disruptive technologies in the field of auditingAgile Auditing: Fundamentals and Applications introduces readers to the applications and techniques unlocked by tested and proven agile project management principles. This book educates readers on an approach to auditing that emphasizes risk-based auditing, collaboration, and speedy delivery of meaningful assurance assessments while ensuring quality results and a focus on the areas that pose the greatest material risks to the business under audit.The discipline of auditing has been forever changed via the introduction of new technologies, including:* Machine learning* Virtual Conferencing* Process automation* Data analyticsHugely popular in software development, the agile approach is just making its way into the field of audit. This book provides concrete examples and practical solutions for auditors who seek to implement agile techniques and methods.Agile Auditing is perfect for educators, practitioners, and students in the auditing field who are looking for ways to introduce greater levels of efficiency and effectiveness to their discipline.

Become the forensic analytics expert in your organization using effective and efficient data analysis tests to find anomalies, biases, and potential fraud--the updated new editionForensic Analytics reviews the methods and techniques that forensic accountants can use to detect intentional and unintentional errors, fraud, and biases. This updated second edition shows accountants and auditors how analyzing their corporate or public sector data can highlight transactions, balances, or subsets of transactions or balances in need of attention. These tests are made up of a set of initial high-level overview tests followed by a series of more focused tests. These focused tests use a variety of quantitative methods including Benford's Law, outlier detection, the detection of duplicates, a comparison to benchmarks, time-series methods, risk-scoring, and sometimes simply statistical logic. The tests in the new edition include the newly developed vector variation score that quantifies the change in an array of data from one period to the next. The goals of the tests are to either produce a small sample of suspicious transactions, a small set of transaction groups, or a risk score related to individual transactions or a group of items.The new edition includes over two hundred figures. Each chapter, where applicable, includes one or more cases showing how the tests under discussion could have detected the fraud or anomalies. The new edition also includes two chapters each describing multi-million-dollar fraud schemes and the insights that can be learned from those examples. These interesting real-world examples help to make the text accessible and understandable for accounting professionals and accounting students without rigorous backgrounds in mathematics and statistics. Emphasizing practical applications, the new edition shows how to use either Excel or Access to run these analytics tests. The book also has some coverage on using Minitab, IDEA, R, and Tableau to run forensic-focused tests. The use of SAS and Power BI rounds out the software coverage. The software screenshots use the latest versions of the software available at the time of writing. This authoritative book:* Describes the use of statistically-based techniques including Benford's Law, descriptive statistics, and the vector variation score to detect errors and anomalies* Shows how to run most of the tests in Access and Excel, and other data analysis software packages for a small sample of the tests* Applies the tests under review in each chapter to the same purchasing card data from a government entity* Includes interesting cases studies throughout that are linked to the tests being reviewed.* Includes two comprehensive case studies where data analytics could have detected the frauds before they reached multi-million-dollar levels* Includes a continually-updated companion website with the data sets used in the chapters, the queries used in the chapters, extra coverage of some topics or cases, end of chapter questions, and end of chapter cases.Written by a prominent educator and researcher in forensic accounting and auditing, the new edition of Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations is an essential resource for forensic accountants, auditors, comptrollers, fraud investigators, and graduate students.

This publication focuses on the critical methods that can be used to dramatically improve the fiscal closing process.The Record to Report (R2R) or Fiscal Closing Process is at the core of the controllership function. The process includes transaction processing, internal and external reporting, and the internal controls--the people, processes, and technology--that constitute the corporate organizational hierarchy. CFOs, controllers, and corporate finance departments require timely, accurate, and consistent data to make appropriate operational and strategic decisions and fulfill statutory, regulatory, and compliance requirements with accurate and timely data. The Fast Close Toolkit offers both strategic and tactical suggestions that can significantly improve the fiscal closing process and provides guidance on new legislation requirements, systems and best practice processes. Checklists, templates, process narratives, and sample policies are provided for every component of the fiscal close.Investors and shareholders expect fast and easy access to the data created by current business activities in the information-driven digital age. The Fast Close Toolkit provides the necessary tools and expert advice to improve the fiscal closing process. Authoritative and up to date, this book:* Identifies the bottlenecks that can impact the and improvethe fiscal close process and provides best practices to help alleviate these challenges* Defines the Record to Report (R2R) and recommends the roles and responsibilities for fiscal close processes flow* Offers the internal controls to use for the end-to-end fiscal close process* Describes approaches for risk management, R2R, and fiscal close benchmarking* Identifies KPIs for all aspects of the R2R process* Provides the mechanism for developing a financial close scorecard* Recommends leading practices for both external and internal reporting* Provides guidance on how strategic planning, the budget and forecast processes can be streamlined to enhance the fiscal close and internal reporting resultsWritten by a respected expert on internal controls and the fiscal closing process, The Fast Close Toolkit is a valuable source of information for professionals involved in controllership and have responsibility for the fiscal close.

An important guide to the standards of internal control and the risks they mitigate "The concept of internal control is one of the trademarks of effective governance and good business operations. Without a strong system of internal control, organizations cannot ensure that the interests of company stakeholders are being protected. Strong internal controls support organizational goals and objectives, while helping safeguard against the risks of financial loss, operational waste, environmental irresponsibility, corporate fraud, and even reputational damage that can be irreparable. Internal control over financial reporting continues to be a major area of importance in the governance of an organization." --From the Introduction Internal Controls Toolkit is an essential guide for implementing the standards of internal controls that are necessary for any organization that wishes to provide the safeguards necessary to mitigate risk. At once comprehensive and practical, the book offers suggestions for identifying roles and responsibilities within a company, highlights process improvements, ideas for creating process documentation, and analyzing root cause of potential risk.

Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation.

Manage client emotions in forensic accounting and fraud investigationsWhile many resources exist that outline the primary functional aspects of conducting a forensic accounting or fraud investigation, this book is the first of its kind in addressing the significance of client emotions during investigations and how important the management of those emotions is to the investigation as a whole. Forensic accounting expert Stephen Pedneault has nearly 30 years of experience conducting such fraud investigations, and has become an expert in this form of holistic engagement management. In this comprehensive resource, Pedneault shares his real-world experiences to help the reader understand exactly what role client emotions can play in a fraud investigation, and how to acknowledge and address the emotions of all parties right from the start.Included in the book are pragmatic strategies for managing emotions throughout an engagement, starting with the initial client meeting. Readers will also learn how to develop their own personal approach to managing individuals' emotions throughout an investigation, which has proven to be much more effective than ignoring or underestimating the role that emotions can play. The book:* Is the first resource specifically addressing client emotions in fraud investigations* Includes tips for dealing with emotions and managing expectations from the initial meeting* Prepares practitioners for future engagements with a new, unique perspective on managing emotions* Helps fraud investigators and forensic accountants develop their own personal approaches to dealing with individuals and their emotionsFor accountants, auditors, fraud investigators, and others in the field, this complete, groundbreaking resource is the quintessential guide to managing client emotions in forensic accounting and fraud investigations.

A practical advantage for entry-level fraud examiners with start-to-finish casework Fraud Examination Casebook with Documents provides critical practice for students and new CPAs; criminal and insurance investigators; and attorneys seeking additional guidance on real-world fraud investigation.

Simplify and streamline your way to a winning legacy Winning CFOs is a hybrid handbook and toolkit with over 100 lean practice solutions and a wealth of practical tools for senior financial managers of small, midsized and large companies.

A comprehensive, authoritative examination of Chinese auditing practices Study on the Auditing System of Socialism with Chinese Characteristics provides unprecedented insight into China's current audit process, with expert contributions and predictions of future trends.

A comprehensive guide to China's public, private, and internal audit system Study on the Auditing Theory of Socialism with Chinese Characteristics provides a comprehensive overview of China's auditing practices.

Uncover hidden fraud and red flags using efficient data analytics Fraud Data Analytics Methodology addresses the need for clear, reliable fraud detection with a solid framework for a robust data analytic plan.

Plan ahead: estate planning to secure your wishes Estate Planning is your overview of the estate planning concepts that are necessary to consider when advising your clients about the different facets of wealth transfer planning.

Detect fraud faster no matter how well hidden with IDEA automation Fraud and Fraud Detection takes an advanced approach to fraud management, providing step-by-step guidance on automating detection and forensics using CaseWare's IDEA software.

Ease the transition to the new COSO framework with practical strategy Internal Control Audit and Compliance provides complete guidance toward the latest framework established by the Committee of Sponsoring Organizations (COSO).

Stay liquid, think global, and better manage resources with this authoritative guide Working Capital Management is a comprehensive primer on keeping your business financially competitive in the face of limited access to short-term funds.

Dig to the root of public fraud with deep exploration of theory, standards, and norms Preventing Fraud and Mismanagement in Government identifies common themes in public fraud and corruption, describes the forces that drive them, and provides an objective standard of good practices with no political bent.

Institute a proactive reputational management framework that matches individual behaviour to organizational values The Business Ethics Twin-Track is a practical guide to reputational risk management.

The advanced tools accountants need to build automated, reliable, and scalable reports using Excel Learn about the functions that work together to automate many of the processes involved in Management Reporting. See how to take advantage of the many new features of Excel 2007 and 2010.

How to Conquer the Effective Frontier and Drive Improved Value in Global Operations Growth has slowed. Volatility has increased and the world is more global. Brands are defined by innovation and services. Supply chain excellence matters more than ever. It makes a difference in corporate performance.