Articles

Eric Holmquist is Managing Director, Enterprise Risk Management and was interviewed for this article, which appears in Bank Safety & Soundness Advisor. Successful estimation of operational risk levels remains challenging for risk practitioners. Eric was asked to weigh in on various assessment techniques and strategies. Bank Safety & Soundness Advisor provides independent, executive intelligence on bank exams, enforcement and risk management. This article was reprinted with permission from Bank Safety & Soundness Advisor. Copyright 2012.

Ed McCaulley is an Audit Director with Accume Partners and is the author of this article on Balance Sheet Reconciliations. The article appeared in the August issue of Internal Auditor magazine. The article emphasizes the importance of reconciliations, provides some best practices and reminds auditors of the essential steps to consider during an examination. This article was reprinted with permission from the August 2011 issue of Internal Auditor, published by The Institute of Internal Auditors, Inc., www.theiia.org.