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  2. SOX 404 top–down risk assessment - Wikipedia

    en.wikipedia.org/wiki/SOX_404_top–down_risk...

    Note that this is a slight amendment to the "more than remote" likelihood language of PCAOB AS2, intended to limit the scope to fewer, more critical material risks and related controls. An example of a risk statement corresponding to the above assertion level control objective might be: "The risk that revenue is recognized before the delivery ...

  3. Financial statement analysis - Wikipedia

    en.wikipedia.org/wiki/Financial_statement_analysis

    Financial statement analysis is a method or process involving specific techniques for evaluating risks, performance, valuation, financial health, and future prospects of an organization. [ 1 ] It is used by a variety of stakeholders, such as credit and equity investors, the government, the public, and decision-makers within the organization.

  4. Entity-level control - Wikipedia

    en.wikipedia.org/wiki/Entity-Level_Control

    Some entity-level controls have an indirect effect on the chances of detecting or preventing a misstatement on a timely basis. They do not directly relate to risks at the financial statement assertion level. Affect control selection, and the nature, timing, and extent of the procedures performed. Monitoring

  5. 5 common financial risks that rarely pay off - AOL

    www.aol.com/finance/5-common-financial-risks...

    Without risk, there can be no reward, but some people take chances where the potential gains and losses are so out of balance that the gamble simply can't be justified. 5 common financial risks ...

  6. Financial risk - Wikipedia

    en.wikipedia.org/wiki/Financial_risk

    Financial risk is any of various types of risk associated with financing, including financial transactions that include company loans in risk of default. [ 1 ] [ 2 ] Often it is understood to include only downside risk , meaning the potential for financial loss and uncertainty about its extent.

  7. Financial risk management - Wikipedia

    en.wikipedia.org/wiki/Financial_risk_management

    The scope here - ie in non-financial firms [12] - is thus broadened [9] [67] [68] (re banking) to overlap enterprise risk management, and financial risk management then addresses risks to the firm's overall strategic objectives, incorporating various (all) financial aspects [69] of the exposures and opportunities arising from business decisions ...

  8. Synchrony Financial (SYF) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/finance/synchrony-financial-syf-q4...

    As a result, Synchrony generated full year 2024 net earnings of $3.5 billion or $8.55 per diluted share, a return on average assets of 2.9% and a return on tangible common equity of 27.5%.

  9. Financial analysis - Wikipedia

    en.wikipedia.org/wiki/Financial_analysis

    Past Performance - Across historical time periods for the same firm (the last 5 years for example), Future Performance - Using historical figures and certain mathematical and statistical techniques, including present and future values, This extrapolation method is the main source of errors in financial analysis as past statistics can be poor ...

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