Accounting Standards Update for Benefit Plans | Part III

by Eric Ernest, ERISA Compliance Partner Part III – Measurement Date Practical Expedient Accounting Standards Update No. 2015-04, Compensation—Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and...

Internal Audit Efficiency

By Darlene Brown, Director, Risk Advisory Services Prior to Enron’s issues and the passage of Sarbanes-Oxley, many companies decided to outsource their internal audit function.  That trend was reversed starting with the control issues of 2001 and 2002.  However, over...