Why is GRC important? blog
I have been blogging about what GRC is, advocating the definition developed by the Open Compliance and Ethics Group, OCEG (see this and subsequent posts). But, I haven’t really talked about why the concept of GRC has value.
General Rules and Regulations Promulgated under the Securities Exchange Act of 1934 resource National Regulations Member contributionOCEG Reviewed
IT Control Objectives for Sarbanes-Oxley 2nd Edition (September 2006) resource Books / Publications Member contributionOCEG Reviewed
Available to ISACA Members only.
This publication provides CIOs, IT managers, and control and assurance professionals with scoping and assessment ideas, approaches and guidance in support of the IT-related Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control objectives for financial reporting.
Item 402 of Regulation S-K - Executive Compensation (February 12, 2007) resource Agency Guidances Member contributionOCEG Reviewed
Federal Sentencing Guidelines Manual §8B2.1. Effective Compliance and Ethics Program (2010) resource Agency Guidances Member contributionOCEG Reviewed
To have an effective compliance and ethics program, for purposes of subsection (f) of §8C2.5 (Culpability Score) and subsection (c)(1) of §8D1.4 (Recommended Conditions of Probation - Organizations), an organization shall -
Helpline/Hotline Operation in France: CNIL Requirements and the Single Authorization Process Explained resource White Papers Member contributionOCEG Reviewed
SEC, Regulation S-X, Title 17 CFR Part 210 resource National Regulations Member contributionOCEG Reviewed
Voluntary Non-Financial Disclosure and the Cost of Equity Capital (October 2010) resource White Papers OCEG Reviewed
Introduction: In the paper, Voluntary Non-Financial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting, forthcoming in The Accounting Review, we examine a potential benefit associated with the initiation of voluntary disclosure of CSR activities—a reduction in the cost of equity capital.
