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objectives

By Norman D. Marks, CPA, CRMA | 3 Minutes Read January 20, 2021

Identifying the risks for 2021

Richard Chambers has shared his valuable insights in another post. In Europe’s Internal Auditors Are Already Identifying the Risks for 2021 he makes a number of excellent observations, especially his opening paragraph.

Article by Norman D. Marks, CPA, CRMA / Business, Finance and Accounting, Information Technology / audit, objectives, risk, risk and opportunity, risk assessment Leave a Comment

By Norman D. Marks, CPA, CRMA | 3 Minutes Read March 9, 2020

Which comes first, risk or control?

Can you assess the overall system of internal controls without considering risk management? I don’t think so, and neither does COSO. That is why there is a risk component in their internal control framework.

Article by Norman D. Marks, CPA, CRMA / Business, Finance and Accounting, Information Technology / internal control, objectives, risk, risk management Leave a Comment

By Norman D. Marks, CPA, CRMA | 2 Minutes Read October 28, 2019

Risk and the lemonade stand: how it matters in the simplest settings

This is a ‘risk management’ challenge. What are the parents’ objectives and how would you go about assessing whether the likelihood of achieving them is acceptable and, if not, what actions to take?

Article by Norman D. Marks, CPA, CRMA / Business, Finance and Accounting / objectives, risk, risk assessment, risk management

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