This document outlines risks and controls common to the short-term investments and borrowing process.

The objective of this audit program is to review the controls related to a company’s investment procedures.

The primary objective of managing country risk is to protect company investments in foreign markets and sustain acceptab...

In this issue of The Bulletin, we focus on elements of working capital optimization.

The following sample outlines a set of policies and procedures for translation of foreign financial statements.

This policy establishes the standards for remeasurement and foreign exchange rates in compliance with management’s objec...

This sample policy documents the approval process required to incur long-term debt or issue equity to fund major interna...

This policy focuses on having continuous dialogue with present and potential investors; informing them of the company’s ...

This issue of The Bulletin offers approaches for improving transparency into an entity’s most significant risk exposures...

Cash flow management is the mobilization of company funds, the investment of these funds to produce income ...

Communicating with shareholders is about capital – the ability to access either equity or debt at the lowes...

What Is Money? People may say that “money is the root of all evil,” but is it? It may be best to point ou...