Healthy Savings
By John B. Ford, CMA
With companies and employees looking to cut back on spending and reduce expenses, the cost of healthcare presents an even bigger obstacle than before. A high-deductible health plan combined with a Health Savings Account (HSA) offers lower premiums and personal, tax-free accounts to protect against unexpected medical needs in the future. Employees no longer have to pay for coverage they don’t need, and the HSA helps them accumulate a reserve that doesn’t disappear at the end of the year.

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A Six Sigma Approach to Internal Audits
By Shaun Aghili, CMA, CIA, CFE
TThe DMAIC methodology from Six Sigma can be incorporated into the various steps of the internal audit process to enable a more-effective audit without requiring enterprise-wide implementation of Six Sigma. The framework presented here provides a risk-based approach that helps to pinpoint root causes, document areas of noncompliance, and cut down on costs—all while strengthening the control environment.

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Leading with Your Soul 
By Kasthuri Henry, CTP
As business scandals continue to emerge, it’s becoming more and more apparent that enforcing ethical values through legislation doesn’t work. Ethical leadership comes from within an individual. To that end, utilizing the Comprehensive Ethical Leadership Model™ can help drive ethical leadership within your organization. It provides a road map to building an environment of value-centric leadership, helping companies develop the right values in their employees.

PERSPECTIVES
Keeping Our Resolutions

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BEST PRACTICES
Working with Resistance

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ETHICS
Did Repeal of Glass-Steagall for Citigroup Exacerbate the Crisis?

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TAXES
Don’t Be Puzzled Over Wash Sale Rules

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CAREERS 
Ready to Pay It Forward? Give Mentoring a Try

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STRATEGIC MANAGEMENT 
A Strategic Framework for Governance, Risk, and Compliance

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ACADEMIC CORNER 
Incorporating IFRS into the Accounting Curriculum

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IMA LIFE
Management Skills Are Key

SF BULLETIN
• G30 report calls for financial reform
• IFAC issues paper on standards setting
• Schapiro era at SEC
• SEC clears XBRL filing requirement
• CMA exam question writers wanted
• Letters: A taxes error?
• Books: Improving employee-manager relationships

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EXCEL
Mastering Conditional Formulas in Excel

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ACCESS
Reports: Professionally Present Your Query Results

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XBRL
Simpler Isn’t Always Better

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TOOLS OF THE TRADE
Palm Pre, Sony Passport PC, SD Extended Capacity Card, Hoover’s Mobile and Mobile SP

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TECH FORUM
The Last Bastion of Analog

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