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THE ROLE OF THE CORPORATE SECRETARY IN CONTROL ENVIRONMENT

The corporate secretary usually has responsibility for making the board aware of its responsibilities for ensuring that the organisation has an effective system of internal control.

RISK MANAGERS AND THE MANAGEMENT OF RISK

The Boards of Directors of organisations continue to face increasing accountability for ensuring their organisations are effectively managing risk.

RISK AND AUDIT IN THE AGE OF VULNERABILITY

The strategic options chosen by enterprises shape their risk profiles, which would also be influenced by their chosen markets and operating environment. In the past few years, VUCA, which stands for Vulnerability, Uncertainty, Complexity and Ambiguity, ha

AUDITING IT GOVERNANCE

IT Governance is an integral part of enterprise governance. As a subset discipline of corporate governance, it focuses on information technology (IT) systems and their performance as well as risk management.

INTERVIEW WITH ALISON CARNWATH

She talked to Peter Montagnon about the contribution audit committees make to boards and corporate governance.

CAN AUDIT COMMITTEES TAKE ON NON-FINANCIAL RISK OVERSIGHT?

This article explores the board’s role in overseeing non-financial risk and examines whether audit committees can take on non-financial risk oversight and whether there is a risk that the audit’s committee’s core work on financial risk would be lost.

BOARD AND CFO RELATIONSHIP IN THE OVERALL CONTROL ENVIRONMENT

Most people believe that an internal auditor’s function is the most important tool available to the board of directors in the control environment. In reality, it is often the chief financial officer’s continuous presence and proactive stance that shapes t

BOARD RISK

The overarching message is that company law and governance codes are all very well, but incentive structures, agency problems and cultural considerations can be huge obstacles to effective risk management – especially when, as in the financial crisis, the