Governance articles

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•   Good Corporate Governance Begins in the Hearts and Souls of Directors

  Fundamental to having a strong corporate board is having the right people in the right place, asking difficult questions and addressing high-level business strategies—a goal that often is not easy to attain. Trent Gazzaway, National Managing Partner of Corporate Governance and Public Policy, weighs in on this matter in this Corporate Board Magazine article.

•   Today's internal audit: More than compliance

  More than just verifying compliance, internal audits can objectively assess whether policies and procedures are adequate and effectively working to safeguard assets and control activities. This Casino Enterprise Management article was written by Portland Senior Manager Michael Freudenthal and Phoenix Manager Richard Springsteen.

•   COSO’s New Guidance for Monitoring Internal Control

  Grant Thornton's Trent Gazzaway discusses the new guidance in this article reprinted from FEI Magazine, January/February 2009. It also offers 10 general principles on how best to utilize COSO’s Monitoring Guidance.

•   Audit committees: Expanded roles and responsibilities (239KB)

  Audit committee members have a part-time job with full-time responsibilities. In this article, reprinted with permission from FEI Magazine, Grant Thornton partner Trent Gazzaway discusses five critical areas where audit committees need to focus their attention.

•   Reflection on Section 404 for smaller companies

  In this Financier Worldwide article, National Managing Partner of Corporate Governance Trent Gazzaway discusses the impact SOX 404 implementation could have on non-accelerated filers.

•   GRC&T: An Integrated Risk Centric Framework

  In this Compliance Week article, Partner Mike Rose, Principal Danny Miller and Senior Manager Conor Donnelly discuss linking SOX, AS5 Guidance and a GRC implementation technology framework with automated testing.

•   Fraud: The Human Factor (465KB)

  Many discount behavioral explanations for fraud, but as the incidence of fraud continues to grow, placing the spotlight on behavioral factors may be an important approach not only to detection, but to deterrence as well.  This article from Financial Executive, by Grant Thornton partners Sri Ramamoorti and William Olsen, explores why fraud is committed, how it is rationalized and what organizations can do to prevent it.  Reprinted with permission.

•   Establishing an Effective Whistleblower Program (114KB)

  In this article reprinted from the March 2007 issue of Directors Monthly, Brad Preber, Managing Partner for Grant Thornton's Economic Advisory Practice in the Western Region, discusses a six-step approach for developing a whistleblower program under the auspices of a company's audit committee.