Overview On 28 November 2019, the European Banking Authority (“EBA”) published its final guidelines[1] on information and communication technology (“ICT”) and security risk management (EBA/GL/2019/04) (the “Guidelines&r...

The Central Bank of Malaysia or Bank Negara Malaysia (‘BNM’) on 18 July 2019 issued another policy document which sets out its requirements to the nation’s Financial Institutions (‘FIs’) management of technology risk. W...

This working paper proposes flood footprint and accountability to coordinate risk management projects through appropriate spatial planning at river basin scale.

New rounds of pilot testing and post-flood recovery in India.

The management of operational risk is at the heart of efficient government, but countries often fail to apply good or even routine operational risk management practices and have difficulty in understanding how to put the processes in place. This paper sets out a widely-applicable and relevant policy approach and management framework and illustrates its practical application in Turkey.

This report provides a series of policy recommendations aimed at enhancing the contribution of the cyber insurance market to managing this increasingly prevalent risk. The report examines the current state of the market and the obstacles that are impeding the market from reaching its full potential

OECD Workshop on assessing the harms posed by illicit trade and the illegal economy for global supply chain integrity, economic growth, and market security.

This report analyses the corporate governance framework and practices relating to corporate risk management, in the private sector and in state-owned enterprises. The review covers 26 jurisdictions and is based on a general survey of all participating jurisdictions, as well as an in-depth review of corporate risk management in Norway, Singapore and Switzerland.

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Introduction to Risk Management

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Dewey Library - HD61.F88 2019

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Oliveira Neto, Arnaldo Marques de, author

Godfrey, Paul C., author

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Rotch Library - JZ4841.S29 2016

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Your business is e-volving at a rapid pace and the tax implications are often overwhelming. It's complex, and you know you need to stay connected, but how? CCH is once again providing you with leading edge solutions and is proud to bring you the first authoritative reference book of it's kind: GST and E-Commerce: Planning and Risk Management. You'll find volumes of basic and detailed information in one convenient, targeted source. It will connect you with relevant, critical information about GST/HST in Canada. If you're doing business online, or advising someone who does, you need this book!

Target Audience

• Companies that sell or distribute products or services through the Internet
• Companies that purchase or consume products or services that are supplied through the Internet
• Companies that promote or advertise through the Internet
• Companies that do anything remotely by electronic means, including remote hosting, data backup, transmission, remote access to software or servers, remote security, and remote file sharing

Features include:

• Comprehensive discussion of the manner in which the GST applies to e-commerce activities of every nature
• Detailed review of CRA e-commerce rulings and formal administrative policies issued in the past five years
• Discussion of CRA policy imperatives and the manner in which these imperatives impact on the taxation of e-commerce
• Identification of e-commerce trends, limitations, anomalous results and outstanding issues to be resolved
• Focus on threshold and other contentious issues including jurisdictional issues
• Discussion of carrying on business and permanent establishment tests in the e-commerce environment
• Discussion of audit patterns and leading exposure issues
• Exploration of planning opportunities for resident and non-resident businesses

Each topic includes a review of the current legislation and Canada Revenue Agency rulings and other documents.

Table of Contents

• Chapter 1 – Overview of the Book and Evolution of E-Commerce GST Rules
• Chapter 2 – Overview of the GST
• Chapter 3 – Characterization of Supply
• Chapter 4 – Single Versus Multiple Supplies
• Chapter 5 – Place of Supply
• Chapter 6 – Zero-Rating
• Chapter 7 – GST Registration and the Non-Resident Override
• Chapter 8 – Permanent Establishment Issues
• Chapter 9 – Carrying on Business in Canada
• Chapter 10 – Agency
• Chapter 11 – Introduction to the Rulings Chapters
• Chapter 12 – Advertising Services
• Chapter 13 – Third Party Sales of Goods
• Chapter 14 – Software and Software Related Offerings
• Chapter 15 – Telecommunication Services

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Comprehensive how-to book that guides the reader on performing risk management-based audits. The book covers the Enterprise Risk Management Integrated Framework issued by the Committee of Sponsoring Organizations (COSO).

Following the passage of Sarbanes-Oxley and its strict corporate governance and accountability provisions, developing better risk management techniques is becoming more important in meeting higher audit committee expectations.

The first part of the Auditor's Risk Management Guide provides a broad understanding of corporate governance, ERM principles, and different auditing approaches. It also provides step-by-step instructions on how to execute the risk management-based audit, including frequently asked questions.

The second part of the book is devoted to detailed case studies that illustrate the risk management-based audit methodology and tools in different scenarios, beginning with a business risk assessment and working through common audit areas such as closing the books, accounts payable, and accounts receivable. Practice Pointers and Observations throughout provide additional commentary to assist the reader in understanding the methodology.

A free CD-ROM is included with the book provides electronic versions of the various work programs, checklists, and other tools in the book.

PART I: Risk Management-Based Auditing
1.      Overview of Enterprise Risk Management
2.      The Enterprise Risk Management Funnel
3.      Evolution of Auditing Approaches
4.      Strategy: The Beginning of the Journey
5.      Risk Assessment: Business Level
6.      Risk Assessment Qualification Techniques
7.      Entity-Level Control
8.      Risk Assessment: Process Level
9.      Process Design Phase
10.      Testing Phase
11.      Risk Infrastructure Assessment
12.      Action Planning Phase: The Real Value
13.      Monitoring and Follow-Up
14.      Auditing the ERM Process
15.      The Future of Risk Management-Based Auditing
16.     Frequently Asked Questions

PART II: Case Studies
17.  Case Study: Business Risk Assessment
18.  Case Study: Risk Management Infrastructure
19.  Case Study: Close the Books
20.  Case Study: Inventory
21.  Case Study: Procurement
22.  Case Study: Accounts Payable and Disbursements
23.  Case Study: Accounts Receivable and Collections
24.  Case Study: Quality Assurance
25.  Case Study: Payroll and Relat

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