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Corporate control begins with a strong board

Editor's note: This is the second in a three-part series of op-ed pieces on corporate governance. The articles, part of WTN Media's Boardroom Perspectives column, are written by associates in the Madison-based public accounting firm Candela Solutions, LLC.

Question: What is the most important corporate con......

Full article >>> ance.html">Section 404 of SOX is on financial reporting controls. Unfortunately for many companies, this often means rearranging priorities at the expense of operational controls. Keep in mind that SOX-404's focus is on the accuracy and completeness of financial statements, not on the company's profitability, customer satisfaction, or any other operational objective. Consequently, a huge oppor......

Full article >>> nition of internal control.

Yet, in many companies, boards continue to trek down a risky slope due to misconceptions of their role and the lack of healthy skepticism in their CEO, who may also serve as chairman of the board. Here are five key principles that strong boards should follow in promoting a healthy control environment:

Recruit a multi-disciplined group of competent dir......

Full article >>> s="AuthorBio">Ron Kral is a partner with Candela Solutions. He can be reached at rkral@candelasolutions.com.

The opinions expressed herein or statements made in the above column are solely those of the author, and do not necessarily reflect the views of the Wisconsin Technology Network, LLC. WT......

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Source:wistechnology.com By Ron Kral 12/12/06


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