Tag Archives: James Kline Ph.D.

#382 – GOVERNMENT RISK DISCLOSURES – JAMES KLINE PH.D.

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The Government Accounting Standards Board (GASB) on June 20, 2022, issued an exposure draft on the disclosure of certain risks. This piece examines the requirements and problems.

Government Accounting Standards Board

GASB is an independent private organization formed in 1984.  It has the two primary responsibilities. One is to establish and improve the standards of state and local government accounting. The second is to educate stakeholders – issuers, auditors, and other users of financial information, on how to best understand and use financial reports. Continue reading →

#380 – CANADA’S ERM AUDIT – JAMES KLINE PH.D.

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In June 2022 the Office of the Auditor General of Ottawa Canada issued an audit report on the city’s Enterprise Risk Management (ERM) process. This piece looks at the audit results and what they say about the state of ERM in local government. It also looks at how the recommendations compare with an ERM study in New Zealand. Finally, it discusses the implications for ERM going forward. Continue reading →

#378 – ESG RISKS – JAMES KLINE PH.D.

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In a previous CERM Insights I mention ESG (Environmental, Social, Governance) Risk. The U.S. and European governments are starting to stress ESG risk management. This article looks at the proposed ESG requirements of the Security and Exchange Commission (SEC), and the implication for quality management. Continue reading →

#377 – BIDEN ADMINISTRATION PUSHES ERM – JAMES KLINE PH.D.

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Over the past year the Biden Administration through two Executive Orders (EO) and a guide from the Food and Drug Administration (FDA) has been pushing Enterprise Risk Management (ERM). This piece looks at this trend and some of its implications.

Executive Order M-22-04

On December 3, 2021, Executive Order M-22-04 was issued. The subject was “Promoting Accountability through Cooperation among Agencies and Inspector Generals (IG)”. This EO is geared towards improving cooperation between the agencies and their Inspector Generals. The EO states: Continue reading →

#369 – BIG DATA AND THE QUALITY PROFESSION – JAMES KLINE PH.D.

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Dianna Deeney in her piece in CERM Insights #362 notes that big data may provide the quality profession with more professional opportunities. Dr Anil Maheshwari in his book Data Analytics: Made Accessible specifically indicates that quality management will benefit from big data. (1) Continue reading →