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Latest strategy, risk and innovation articles

Read our latest features and articles on strategy, risk and innovation.
Displaying 1-50 of 188 results
Two women having a meeting between themselves
Quality of large company cyber disclosures lacking, study finds
  • Article
  • 28 Mar 2025
  • ICAEW Insights
Research highlights concerns about the fine line between quality reporting on cyber threats and placing information in the public domain that could be used as the basis of a cyber attack.
Man in suit pulling out some bank notes from an envelope
New fraud techniques accountants must watch out for
  • Article
  • 21 Mar 2025
  • ICAEW Insights
ICAEW is sponsoring and hosting this year’s Fraud Advisory Panel Annual Conference, addressing the latest emerging fraud threats in AI, ESG and more.
A person holding a tablet device displaying various graphs
How to secure vital AI skills and an engaged workforce
  • Article
  • 21 Mar 2025
  • ICAEW Insights
How should the UK nurture the skill sets that will underpin the AI-driven future of enterprise and accountancy? Members voiced their ideas for action in a round table.
Exclusive Strengthening the three lines
  • Article
  • 21 Mar 2025
  • Steven Brown
The 'three lines model' remains a cornerstone of effective organisational risk management. The first line responsibility for managing risk has to be at the heart of a strong risk management approach.
Exclusive Getting the basics right: keeping the organisation safe when there are other priorities
  • Article
  • 21 Mar 2025
  • Sarita Haggart
In today's fast-paced business environment, organisations often find themselves juggling multiple priorities, from driving innovation to meeting customer demands. However, amidst these competing priorities, it is crucial not to lose sight of the fundamental aspects that ensure the safety and compliance of the organisation.
Exclusive Internal audit as a central driver of transformation success
  • Article
  • 19 Mar 2025
  • Alison Hill
To remain competitive in today’s rapidly changing business landscape and regulatory environment many firms will pursue major transformation and cost reduction programmes.
Accessing finance in challenging times
  • Helpsheets and support
  • 19 Mar 2025
An overview of finance options for established business under stress, considering restructuring or facing challenging times. See the potential options for organisations wanting to improve their cash position or reduce the cost of their borrowing.
Man in suit pulling out some bank notes from an envelope
How to manage risks around kleptocracies
  • Article
  • 13 Mar 2025
  • ICAEW Insights
Accountants invite significant risk by taking part in activities that support kleptocratic states or individuals, a new book warns.
Wind turbines on a wooded hillside at dusk surrounded by clouds
Why nature matters to accountants: insights from a CFO
  • Article
  • 03 Mar 2025
  • ICAEW Insights
Coinciding with World Wildlife Day 2025 on 3 March, the Global Accounting Alliance has published a new guide to help accountants integrate nature-related issues into their work. ICAEW speaks to one of the CFOs who contributed.
Wind turbines on a wooded hillside at dusk surrounded by clouds
New free sustainability course for ICAEW members
  • Article
  • 03 Feb 2025
  • ICAEW Insights
ICAEW has designed the Sustainability Accelerator Programme to offer chartered accountants practical tools and support on building the business case for sustainability, ESG reporting, risk management and more.
Padlock and credit card placed on top of keyboard
How to guard against voice cloning and deepfake scams
  • Article
  • 15 Jan 2025
  • ICAEW Insights
As voice and image fraud becomes rapidly more sophisticated, Cyber Security Professor Oli Buckley outlines the current state of the problem and provides some countermeasures.
A pair of hands holding 3 blocks showing compliance symbols
Does your board need a sustainability committee?
  • Article
  • 10 Jan 2025
  • ICAEW Insights
Organisations wanting to ensure they’ve got sustainability governance at the top might be considering the creation of a sustainability committee. ICAEW examines research into whether such committees are a useful addition to the board.
Exclusive 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.
A person holding a tablet device displaying various graphs
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.
Adele Taylor, Director of Finance & Customer Services, Cheshire East Council
How risk management should work in local government
  • Article
  • 19 Nov 2024
  • ICAEW Insights
Finance teams in councils must embed risk management in decision-making processes and financial planning, as well as create a risk-aware culture across the organisation.
Micrososft
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.
Four wind turbines on a green background
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.
Laptop screen
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. But where do you start when assessing if your cyber insurance is up to scratch?
A person holding a tablet device displaying various graphs
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.
Arup
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.
Digital avatar of Ian Pay, ICAEW's Head of Data Analytics and Tech.
I deepfaked myself. It was terrifyingly easy
  • Article
  • 07 Oct 2024
  • ICAEW Insights
Cyber Security Awareness Month: Deepfakes are becoming an increasingly prevalent part of the cyber-security lexicon. So how easy is it for criminals to create a clone of someone? ICAEW’s Head of Data Analytics and Tech, Ian Pay, decided to experiment with the technology.
A pair of hands holding 3 blocks showing compliance symbols
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.
Two women having a meeting between themselves
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.
A pair of hands holding 3 blocks showing compliance symbols
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.
5 multi racial hands placed down on table
How can you foster a culture of innovation in your organisation?
  • Article
  • 30 Aug 2024
  • ICAEW Insights
Sheryl Miller, chartered accountant and DEI consultant, is set to host a panel session at the ICAEW annual conference guiding participants on how to leverage the diversity of your workforce as a source of creativity and innovation.
Regulations and Rules stamps next to a stack of paper
Balancing regulation and innovation for market growth
  • Article
  • 04 Jul 2024
  • ICAEW Insights
SEC Commissioner Hester M Peirce addressed the complexities of regulation, emphasising the need for balance between oversight and innovation, during her visit to Chartered Accountants’ Hall.
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.
A person holding a tablet device displaying various graphs
European Union launches new AI Office
  • Article
  • 11 Jun 2024
  • ICAEW Insights
The EU is set to open its AI Office following the application of its recent world-first comprehensive law on Artificial Intelligence.
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.
A pair of hands holding 3 blocks showing compliance symbols
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.
A female sitting at her desk with laptop open while writing on a piece of paper
Step up on innovation, advisers are urged
  • Article
  • 15 May 2024
  • ICAEW Insights
Summit organiser says that a greater understanding of the innovation ecosystem is needed in order to help clients capitalise on economic opportunities.
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.
Updated internal audit code to boost corporate governance
  • Article
  • 26 Mar 2024
  • ICAEW Insights
Revised Internal Audit Code of Practice aims to empower internal audit by acting as a practical guide to supporting board disclosure on risk management and internal control frameworks.
Code urges businesses to beef up cyber resilience
  • Article
  • 13 Feb 2024
  • ICAEW Insights
Cyber threats should be prioritised as a key business risk just like financial and legal challenges, the government says, as it seeks feedback on draft guidelines to help business leaders boost cyber resilience.
Boards must seek assurance on supply chain security
  • Article
  • 10 Jan 2024
  • ICAEW Insights
A new report paints a stark picture of the potential fallout for businesses and consumers from supply chain disruption, including empty shelves, damaged reputations and business losses.
OECD to revise corporate governance guidance for SOEs
  • Article
  • 18 Dec 2023
  • ICAEW Insights
Proposed revisions to corporate governance of government-owned businesses mark a welcome step up in sustainability, economic security and resilience, ICAEW says.
Maximise opportunities, minimise risks and support the tax charities
  • Article
  • 13 Nov 2023
  • ICAEW
Learn from three expert speakers on how to maximise opportunity for your clients and practice and minimise the risk of claims.
AI Copilot takes flight to save auditors time
  • Article
  • 26 Oct 2023
  • ICAEW Insights
Fuelled with cutting-edge generative AI, new software aims to add dramatic efficiencies to lease accounting – enabling professionals to focus on higher-value decision making.
Displaying 1-50 of 188 results