Accruals ManagementWhat are our accrued liabilities for this project, based on actual work performed? Do they reflect the most recent project changes? How long will it take me to calculate the accruals? How timely and accurate will they be, for reporting and compliance purposes? Are they integrated with my financial forecast? The biopharmaceutical industry continues to be challenged by the complexities of accounting for clinical trials, especially as it relates to the activities performed by CROs and other vendors. The combination of Sarbanes-Oxley reporting requirements, the increasing costs of conducting clinical trials, and the prevalence of outsourcing clinical trial activities is driving the need for more accurate accounting procedures and internal controls and systems to reduce the risk of errors. |
