sexta-feira, 12 de fevereiro de 2010
A CFO.com divulgou recentemente a pesquisa realizada pela CEB (Corporate Executive Board) com executivos de finanças com o objetivo de identificar os principais riscos para 2010. Segue abaixo o resultado:
1. Strategic change management. The upheaval of the past year and the desire to seize opportunities during the recovery will make for a lot of changes, including mergers, acquisitions, and divestitures. These shifts leave a lot of room for controls to fall through the cracks and can create new liabilities.
2. Capacity. Faced with uncertain demand, companies risk both over- and understaffing. Timing capital expenditures, such as new facilities or equipment, will also pose a challenge.
3. Incentive plans. Compensation is under extreme scrutiny in the wake of the recession and could pose a risk for public companies.
4. Human resources. Layoffs have left many companies with skill gaps and possible holes in their compliance structures.
5. Fraud. Widely thought to pick up (or be revealed) in down times, fraud can be easier to commit at companies that are short-staffed and under pressure, which would describe most businesses today.
6. Innovation/R&D. Companies that have cut back in this area during the downturn risk falling behind their competitors.
7. Third-party relationships. The collapse of Lehman Brothers opened CFOs' eyes to just how careful and far-reaching they need to be in evaluating third parties.
8. Shared services. Under pressure to cut costs, finance executives are exploring new locations for their back-office functions. These changes can affect companies' control structures and processes.
9. Inflation/Deflation. Currency risk remains an open question for 2010.
10. Tax management. Recession-scarred states are looking to raise funds through new taxes and stricter enforcement of existing tax laws.
A matéria completa está disponível no seguinte link:
A Risk Top 10 for 2010
Postado por Felipe Sanches