Writing
Essays for directors, published in The Boardroom Brief.
- Before the go-live: seven questions directors should ask about an ERP cutover
A finance-system cutover is the biggest single control event most companies go through. These are the questions that turn a status update into evidence.
- Controls don't fail in steady state: keeping ICFR intact through transformation
Internal control over financial reporting is most at risk when the business is changing fastest. Boards can keep it intact by treating controls as part of the design.
- Beyond the green dashboard: reading a program status report as a director
A status color is a claim, not evidence. Here is how directors can read a technology program report for what it does not say.