Displaying 1-30 of 44 results
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INTERNAL AUDIT COMMUNITY
I'm an audit chair - get me out of here!
- 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.
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INTERNAL AUDIT COMMUNITY
Internal audits role in navigating the new internal control attestations
- 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.
New Internal Audit Code to strengthen corporate governance
- 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.
AUDIT AND ASSURANCE FACULTY
Climate assurance: governance and accountability
- Jun 2024
- Audit and Assurance Faculty
Explore the board's responsibilities, audit committee obligations and the role of internal systems of management and control in delivering appropriate and effective climate assurance.
AUDIT AND ASSURANCE FACULTY
Case study: international insurance company
- Jun 2024
- Audit and Assurance Faculty
International insurance company explores applying Sarbanes-Oxley style assurance principles to non-financial reporting.
AUDIT AND ASSURANCE FACULTY
Climate assurance: introduction
- Jun 2024
- Audit and Assurance Faculty
Directors are accountable for all aspects of a company. They need to be confident that they can make decisions and commitments based on robust systems, processes and information, with aligned cultural and behavioural practices. Assurance underpins this confidence.
How to reap the benefits of a shadow board
- 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.
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INTERNAL AUDIT COMMUNITY
Empowering internal auditors to be bold and brave
- 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).
Updated internal audit code to boost corporate governance
- 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.
Boards must seek assurance on supply chain security
- 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
- 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.
Boards must be more cyber savvy, says report
- Sep 2023
- ICAEW Insights
Low levels of cyber expertise among board members and an overt deference towards jargon-focused CISOs cited as key vulnerabilities in corporate governance.
The role of boards in managing risk
- Feb 2023
- ICAEW Insights
The raft of risks facing a business are more complex, interrelated, and fast-moving than ever before. Good risk management, therefore, is key to helping organisations thrive – not just survive. We examine how boards can help their organisations manage risk more effectively and foster resilience in such uncertain times.
How businesses approach fraud risk: the audit committee view
- Jan 2023
- ICAEW Insights
What are the key factors behind the emergence of fraud risks and how should organisations ensure their controls are fit for purpose? Two experienced audit committee chairs provide their thoughts.
The critical role of boards in developing strong ethics and compliance
- Nov 2022
- ICAEW Insights
Increasing regulation and public scrutiny of corporate behaviour means ethics and compliance is now a vital part of the boardroom agenda.
A scenario planning guide for boards
- Oct 2022
- ICAEW Insights
To conduct rich and engaging strategic conversations with the executive team in a world of deep uncertainties and surprises, boards are helped by using scenario planning.
How scenarios help navigate an uncertain world
- Oct 2022
- ICAEW Insights
Running the Shell Scenarios team from 2006 to 2022, Jeremy Bentham played a key role in identifying the risks and opportunities facing the energy giant.
Talk of progress on ethnic board representation ‘premature’
- Jul 2022
- ICAEW Insights
Targets set out by Parker Review for ethnic minority representation on boards risk being a tick-box exercise, experts warn.
VOLUNTEERING COMMUNITY
What to include in your charity’s investment policy?
- May 2022
- Heather Lamont
- Volunteering Community Newsletter
Why it’s important to get clear about your income and capital growth expectations, express your board’s risk appetite with a quantified risk budget and to communicate your priorities clearly to asset managers.
Ukraine crisis: where does your auditor stand?
- Mar 2022
- ICAEW Insights
Understanding your auditor’s Russian trading position is key to audit committees managing potential reputation and sanction risks, experts warn.
Boards, strategic risk and dealing with uncertainty: looking at scenario planning
- Mar 2022
- ICAEW Insights
Now more than ever boards need to prepare for strategic risks and look beyond short-term forecasts by using long-term scenario planning and risk modelling.
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Practical guide to TCFD
- Jan 2022
Sharing some practical tips to help you start implementing the recommendations of the Task Force on Climate-related Financial Disclosures.
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CORPORATE GOVERNANCE COMMUNITY
How should boards harness risk management to ensure future resilience?
- Sep 2021
- Sarah Gordon
The ability to not only survive but thrive in uncertain conditions is increasingly the understanding of what is meant by organisational resilience.
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Archegos and Credit Suisse risk management lessons
- Jun 2021
- Laura Miller
Laura Miller considers the risk management lessons from the leveraged loans to collapsed private family office Archegos.
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AUDIT AND ASSURANCE FACULTY
The future of corporate governance
- May 2021
- Audit and Assurance Faculty
- Audit and Beyond
The UK government’s proposed reforms to corporate governance and audit are long overdue – but they are opening up a rare opportunity for genuine and long-lasting changes. Here’s why.
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AUDIT AND ASSURANCE FACULTY
Audit reform progress towards ICAEW's five goals
- Sep 2020
- Sophie Campkin, Nigel Sleigh-Johnson
- Audit and Beyond
The faculty is working to achieve ICAEW’s five goals for audit reform, despite the pandemic, as Sophie Campkin and Nigel Sleigh-Johnson explain.
Why and how to revise your risk management
- Jul 2020
In the wake of COVID-19, committee chairs should ensure risk committees have the skills and experience to deal with the unexpected.
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TECH FACULTY
Cyber security for boards
- Apr 2020
- Kirstin Gillon
Board support has long been recognised as vital to achieving good cyber security. But boards have often struggled to have good conversations with cyber security specialists and understand their risks around cyber.
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AUDIT AND ASSURANCE FACULTY
Reshaping audit with the Brydon report
- Feb 2020
- Sophie Campkin
- Audit and Beyond
Recommendations from the Brydon report will help to redefine the direction of the future of audit. Sophie Campkin offers an overview.
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CORPORATE GOVERNANCE COMMUNITY
Five questions director should ask about climate risk
- Dec 2019
- Julia Root-Gutteridge
- Corporate Governance Community Newsletter
Climate change and sustainability has been placed firmly in the spotlight of media and society’s attention. Focus is now turning even more to the business world to play its part.
Displaying 1-30 of 44 results
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