by Dr. Sean Stein Smith DBA, CMA, CPA, CGMA, CFE, Assistant Professor, Lehman College (CUNY) | November 20, 2017
Blockchain technology, although most well-known for cryptocurrencies such as Bitcoin, is forecasted to have wide-ranging implications for how data is secured, transmitted, and protected—in addition, the rise of artificial intelligence (AI), and...
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External Assurance on Non-Financial Information: Providing Confidence
by Noémi Robert, Senior Manager, Accountancy Europe & Vita Ramanauskaité, Advisor, Accountancy Europe | November 20, 2017
How do professional accountants respond to the growing demand for assurance on non-financial information (NFI)—Accountancy Europe‘s latest publication sets out the context for NFI reporting and assurance and discusses the role of the accountancy...
Internal Controls and Sustainability Data: Closing the Confidence Gap in the Quest for Value
by Jeffrey C. Thomson, CMA, CAE, IMA President and CEO | November 20, 2017
The calls for increased use of sustainability data to drive and communicate enterprise value are not going away [enterprise value can also be loosely referred to as non-financial, balanced scorecard, performance dashboard, environmental, social,...
What Can the Asian Profession Learn from the 2016 IFAC Global SMP Survey?
by Johnny Yong, Technical Manager, Global Accountancy Profession Support, IFAC and Paul Thompson, Director, European Federation of Accountants and Auditors for SMEs | November 20, 2017
How do the survey results for one region compare to the global view—and what can professional accountancy organizations learn?
Participatory Budgeting: What Do Citizens Want?
by Ileana Steccolini, Member, CIPFA Faculty Board, Professor of Accounting and Finance & Research Director, Newcastle University London and Maria Francesca Sicilia, Professor of Accounting and Finance & Research Director, Newcastle University London | November 20, 2017
Since its birth in Porto Alegre, participatory budgeting, that is, the process through which citizens are actively involved in allocating a portion of budgetary resources, has attracted increased attention worldwide.
Root Cause Analysis Is Transforming Audit Quality
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...
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.