Displaying 1-30 of 90 results
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Economic and Corporate Crime and Transparency Act (ECCTA) 2024
- Article
- 07 Jan 2025
- Carrie Stephenson, Brave Within LLP
While significant attention has been focused on the UK Corporate Governance Code 2024, the emergence of ECCTA has received less focus. And yet it applies to a much broader spectrum of organisations and carries consequences that are more specific and potentially more wide reaching.
Exclusive
Unpicking the three lines
- Article
- 02 Jan 2025
- Carolyn Clarke, Internal Audit Community Subject Matter Expert
What does Three Lines mean to you? I would imagine it’s a concept that most who work within, or are involved with, internal audit understand well.
Exclusive
Integrating Regulatory Obligations within an Internal Audit Plan
- Article
- 02 Jan 2025
- Carolyn Clarke, Internal Audit Community Subject Matter Expert
Companies face heightened expectations from a range of stakeholders. The risk landscape is increasingly complex. All organisations face external and unpredictable challenges, including geopolitical and cyber-security risks, as well as the unprecedented development of new technologies, including AI.
Exclusive
Artificial Intelligence and radical uncertainty
- Article
- 02 Jan 2025
- Annabel Gillard, International Advisory Council Member of the Institute of Business Ethics and Steven Brown, Brave Within LLP
Most human beings are fundamentally anxious about uncertainty. The adoption of AI has created significant uncertainty – to the extent many refer to it as the 4th industrial revolution.
How to make AI work for risk and compliance
- Article
- 20 Nov 2024
- ICAEW Insights
Accounting intelligence case study: risk-management company Cential has developed several use cases for AI in the governance, risk and compliance space, with controls to ensure privacy and accuracy.
How risk management should work in local government
- Article
- 19 Nov 2024
- ICAEW Insights
Local authority finance teams must embed risk management in decision-making processes and financial planning, as well as create a risk-aware culture across the organisation.
Cyber: accountants can mitigate supply chain concentration risk
- Article
- 10 Oct 2024
- ICAEW Insights
Cyber Security Awareness Month: does your business risk relying too heavily on a few key suppliers? Diversifying and strengthening your supply chain could be essential for long-term resilience.
Why cyber risk management?
- Article
- 09 Oct 2024
- Mitigo Cybersecurity
Managing cyber risk is a complex ever-evolving field, with numerous interconnected elements that must be considered to ensure comprehensive protection.
Accountancy bodies work together to accelerate action on nature
- Article
- 08 Oct 2024
- ICAEW Insights
A new report outlines the efforts of ICAEW and its international partners to deliver on commitments to address the global nature crisis.
Cyber: is your insurance adequate in 2024?
- Article
- 08 Oct 2024
- ICAEW Insights
Cyber Security Awareness Month: with the dynamic threat of cyber attacks and evolving regulations, businesses must ensure their cyber insurance policies are comprehensive and adaptable.
AI risks in insurance – the spectre of the uninsurable
- Article
- 07 Oct 2024
- ICAEW Insights
Polly Tsang discusses some of the ethical issues of deploying AI in the insurance industry that emerged from a recent ICAEW round table around the ethical considerations of AI use cases in financial services.
Now cybercriminals can buy the tools to fool you
- Article
- 07 Oct 2024
- ICAEW Insights
Cyber Security Awareness Month: With phishing attacks becoming increasingly commercialised, businesses need to do everything they can to help employees spot the danger, writes cybercrime journalist Chris Price.
I deepfaked myself. It was terrifyingly easy
- Article
- 07 Oct 2024
- ICAEW Insights
How easy is it for criminals to create a deepfake of someone? ICAEW’s Head of Data Analytics and Tech, Ian Pay, decided to experiment with the technology.
Cyber security tops business risks, but AI on the rise
- Article
- 02 Oct 2024
- ICAEW Insights
Poll of chief internal auditors reveals AI, cyber and digital threats will dominate the risk landscape for 2025 and beyond.
Exclusive
I'm an audit chair - get me out of here!
- Article
- 30 Sep 2024
- Carolyn Clarke - Internal Audit Community
In years gone by, the Audit Committee was firmly a finance domain. Audit Committee Chairs were predominantly accountants, often former external audit partners or CFOs, tasked with ensuring the financial results and the Annual Report reflected the performance of the organisation.
Exclusive
The problem with whistleblowing and how internal audit might be a force for change
- Article
- 30 Sep 2024
- Carolyn Clark, Subject matter expert - Internal Audit Community
It feels like every day stories emerge of mistakes in organisations that had been raised by a few brave individuals, but were their warnings were ignored.
Exclusive
Internal audits role in navigating the new internal control attestations
- Article
- 28 Sep 2024
- Michael Lucas, Brave Within LLP
As we approach the end of 2024 listed companies and those that state compliance with the UK Corporate Governance Code are increasingly turning to the question of how to address the requirement to provide an attestation over the effectiveness of material financial, operational, compliance and reporting controls.
Exclusive
Internal audit and the capability challenge
- Article
- 27 Sep 2024
- Steve Brown, Brave Within Ltd
Internal audit has always been at the forefront of safeguarding corporate integrity. But as the business environment continues to change rapidly, internal auditors face evolving expectations.
Going concern lessons from Silicon Valley Bank
- Article
- 17 Sep 2024
- ICAEW Insights
Reuben Wales examines some of the key tenets of proposed guidance on accounting and reporting on going concern through the lens of the Silicon Valley Bank collapse.
New Internal Audit Code to strengthen corporate governance
- Article
- 11 Sep 2024
- ICAEW Insights
Enhanced Chartered Institute of Internal Auditors Code of Practice aims to tackle emerging risks, bolster business resilience and support economic stability.
CPD made easy for members in internal audit
- Article
- 30 Aug 2024
- ICAEW
ICAEW’s revised CPD regulations came into effect on 1 November 2023. Here’s some helpful information to get started.
Supporting charity trustees with CPD
- Article
- 27 Jun 2024
- ICAEW Insights
Accountants sharing their expertise as charity trustees need to understand the latest developments in charity accounting and governance. Find out more about ICAEW’s range of freely accessible CPD resources, including articles, webinars and online training.
Exclusive
Cultural Assurance: Do your colleagues really understand what is expected of them?
- Article
- 31 May 2024
- Carolyn Clarke, Founder, Brave Within LLP
The Internal Audit Standards and Code of Practice make it clear that internal audit functions should have an approach to reviewing the culture of the organisation, ensuring behaviours are aligned with intentions and with the appetite to risk.
Exclusive
Seizing the moment: Internal Audit awareness month
- Article
- 30 May 2024
- Carolyn Clarke, Vice-President: Chartered Institute of Internal Auditors
The month of May is Internal Audit Awareness month. As we approach the month-end it feels timely to reflect on the role, positioning and recognition of our profession.
How to reap the benefits of a shadow board
- Article
- 16 May 2024
- ICAEW Insights
A turbulent business environment is galvanising support for the concept of the shadow board. A new ICAEW guide explains how they work, how your organisation might benefit and the main considerations for setting one up.
Exclusive
Empowering internal auditors to be bold and brave
- Article
- 09 Apr 2024
- Gavin Haves
The Chartered Institute of Internal Auditors (CIIA) has announced a consultation to revamp its two Codes of Practice (for financial services and non-financial services).
Exclusive
Integrated vs. coordinated assurance: Which is for me?
- Article
- 09 Apr 2024
- Michael Lucas
As organisations strive to enhance their risk management and governance practices, the concepts of integrated and coordinated assurance have gained prominence.
Exclusive
Unsung heroes, navigating career challenges to drive value
- Article
- 09 Apr 2024
- Steven Brown
ICAEW recently hosted a webinar where three experienced internal audit professionals shared their insights on the evolving landscape of internal audit, the skills needed to succeed in this field, and strategies for overcoming common challenges.
Exclusive
Corporate Governance Developments for Internal Auditors
- Article
- 08 Apr 2024
- Carolyn Clarke
After what seems like a very extended waiting period we finally have the revised UK Corporate Governance Code (the Code) and associated Guidance.
How business should approach fraud risk
- Article
- 02 Apr 2024
- ICAEW Insights
Fraud volumes and values are rising annually. But new rules and governance regulations hope to help prevent business fraud before it happens and detect it when it does.
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