by Jonathan Batchelor, Managing Director, Europe - Middle East - Africa (EMEA), Sologic | November 6, 2017
Root Cause Analysis is a process for identifying the causes of problems or events in order to prevent them from recurring—it is based on the idea that effective management requires more than putting out fires for problems that develop, but...
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Will External Audits Vanish in the Blockchain World?
by R Vittal Raj, Partner, Kumar & Raj Chartered Accountants, India | November 2, 2017
Like many of the disruptive transformations taking shape around us as most everyday functions go digital, external audits cannot stand insulated.
Important Improvements Included in COSO’s New Enterprise Risk Management Framework
by Vincent Tophoff, Senior Technical Manager, IFAC | October 30, 2017
The Committee of Sponsoring Organizations of the Treadway Commission (COSO)’s newly updated Enterprise Risk Management Framework takes important steps toward ensuring risk is managed as an integrated part of managing an organization.
For Small Businesses, Trust Goes Beyond the Numbers
by Sylvia Tsen, Executive Director, IFAC | October 24, 2017
Integrated Reporting stimulates integrated thinking across a company, ultimately resulting in more holistic business decisions that will drive better business performance.
Dividends: Under the Microscope
by Thomas Toomse-Smith, Project Director, Disclosure Lab, FRC | October 23, 2017
The recommendaions in the Financial Reporting Council’s Disclosure of Dividends – Policy and Practice —namely, to enhance dividend policy disclosures to ensure they are specific about the parameters and inherent flexibility of the approach taken...
Navigating Ethics in a Digital Age
by Narayanan Vaidyanathan, Head of Technology Insight, ACCA | October 18, 2017
Ethical behavior is a core attribute for professional accountants; technology may have an impact on the details one needs to understand to be ethical but it does not change the centrality of being ethical.