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Internal Audits & Fraud Prevention

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Latest Developments

IRS Updates Golden Parachute Audit Guide
Feb 08,2017

In January 2017, the Internal Revenue Service ("IRS") released an updated Golden Parachute Payments Audit Technique Guide ("ATG") that covers the examination of golden parachutes under Internal Revenue Code ("IRC") Sections 280G and 4999.

Impact of the Sarbanes-Oxley Act of 2002 on Executive and Equity-Based Compensation
Aug 01,2002

This outline discusses the potential impact of the Sarbanes-Oxley Act of 2002 on executive and equity-based compensation and the amendments to Items 201 and 601 of Regulation S-B, Items 201 and 601 of Regulation S-K and Form 10-K, Form 10-KSB, and Schedules 14A and 14C under the Securities Exchange Act of 1934, promulgated by the Securities and Exchange Commission (the “Commission”) in Release Nos. 33-8048 and 34‑45189.


What Employers Need to Know About Cybersecurity Risk
Apr 07,2017

This article summarizes key considerations for safeguarding employee data, including a checklist of questions to review with service providers. While focused on retirement plans, many of these concerns also apply to equity plans.

3 Things for Your Year-End Checklist
Oct 22,2020
Jennifer Namazi

Three things you don't want to overlook in planning for 2020 year-end.

Cybersecurity for Stock Plans
Dec 12,2019
Jennifer Namazi

What companies should know about mitigating cybersecurity risks for their stock plans.

Insider Trading: Would You Sell Your Career for $100,000?
Oct 17,2019
Jennifer Namazi

Would you sell yourself out, or throw away your career, for $100,000? Law professor Peter Henning frames insider trading within that question, while law firm King and Spalding provides best practices for insider trading compliance policies and administration.

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Sample Documents

ESPP Approvals Checklist
Jan 31,2018

Sample list of internal approvals and sign-offs necessary to process a purchase a purchase under an employee stock purchase plan (ESPP).

10b5-1 Plan - Issuer Administration Checklist
Apr 18,2008

Use this checklist to administer (review and process) 10b5-1 plans for your insiders.


Ready or Not, Here Comes the Annual Audit!
Nov 05,2019

Practical Tips to Help You Prepare for the Annual Audit


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