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Author: Vicky Kubitscheck
Publisher: Routledge
ISBN: 1317115333
Category : Business & Economics
Languages : en
Pages : 315
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Book Description
The need for assurance is never more acute than in times of turbulence and uncertainty. The events following the financial market crisis demonstrate the catastrophic consequence of risk taking that exceeds the board’s appetite, and of not joining up risk intelligence for sound decision making. Boards and senior management alike consistently seek the ’one truth’ about risk exposures and strength of controls but are continuing to grapple with the challenge. Much has been written about assurance and the governance of risks, but mainly by those who provide it - such as internal auditors, accountants and information security technologists - for the purpose of advancing their professional practices. Less is written for or by those in governance who need assurance for the effective discharge of their responsibilities. Regulations do not usually go beyond acknowledging its importance and rely on those in the boardroom to get it right. Studies have consistently shown the link between weak corporate governance and corporate failures. The lack of reliable assurance has often been a factor. Assurance, as an integral part of corporate governance, cannot be taken for granted. It requires conscious action across the organisation. It is time to rethink assurance beyond its usual functional boundaries, to focus on what matters to the business and how discussions in the board room can be better supported by more joined up assurance. This book provides practical guidance for those who need that support as well as those who deliver assurance.
Author: Vicky Kubitscheck
Publisher: Routledge
ISBN: 1317115333
Category : Business & Economics
Languages : en
Pages : 315
Get Book Here
Book Description
The need for assurance is never more acute than in times of turbulence and uncertainty. The events following the financial market crisis demonstrate the catastrophic consequence of risk taking that exceeds the board’s appetite, and of not joining up risk intelligence for sound decision making. Boards and senior management alike consistently seek the ’one truth’ about risk exposures and strength of controls but are continuing to grapple with the challenge. Much has been written about assurance and the governance of risks, but mainly by those who provide it - such as internal auditors, accountants and information security technologists - for the purpose of advancing their professional practices. Less is written for or by those in governance who need assurance for the effective discharge of their responsibilities. Regulations do not usually go beyond acknowledging its importance and rely on those in the boardroom to get it right. Studies have consistently shown the link between weak corporate governance and corporate failures. The lack of reliable assurance has often been a factor. Assurance, as an integral part of corporate governance, cannot be taken for granted. It requires conscious action across the organisation. It is time to rethink assurance beyond its usual functional boundaries, to focus on what matters to the business and how discussions in the board room can be better supported by more joined up assurance. This book provides practical guidance for those who need that support as well as those who deliver assurance.
Author: Great Britain: National Audit Office
Publisher: The Stationery Office
ISBN: 9780102977080
Category : Business & Economics
Languages : en
Pages : 44
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Book Description
This National Audit Office report is on assurance for major government projects, such as the introduction of large IT systems, the construction of ships and helicopters and major changes to how services are delivered. There are 205 projects in the Government Major Project Portfolio, with a combined whole-life cost of £376 billion, and annual cost of £14.6 billion. Thirty nine of those projects have a delivery confidence rating of 'red' or 'amber/red'. The report supports the changes that government has made to the central assurance system for such projects - in particular, the launch of the Major Projects Authority - and finds that they have resulted in some significant impacts. However, the system is not yet 'built to last'. Processes need to be formalised, and the Authority, HM Treasury and departments need to co-operate more if these improvements are to continue. Transparent reporting of project data would also create a more effective and enduring system. An effective central system that gives assurance over project progress is critical for ensuring successful outcomes. Capacity constraints have had an impact on the effectiveness of the assurance system. The Authority is reporting on 160 more projects as part of the portfolio and carrying out more in-depth assurance work, but has 40 per cent fewer staff than the body it replaced. As a result, processes for sharing project lessons and for continuously improving the system remain informal, and there is overdependence on key individuals in the system.
Author: Charl Villiers
Publisher: Routledge
ISBN: 1351608851
Category : Business & Economics
Languages : en
Pages : 185
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Book Description
Sustainability Accounting and Integrated Reporting deals with organizations’ assessment, articulation and disclosure of their social and environmental impact on various groups in society. There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies’ and other organizations’ activities. As a result, organizations report ever more social and environmental information, and there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization. The book Sustainability Accounting and Integrated Reporting provides a broad and comprehensive review of the field, focusing on the interconnection between different elements of these topics, often dealt with in isolation. The book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. The book thereby provides an overview useful to practitioners (including sustainability managers, consultants, members of the accounting profession, and other assurance providers), academics, and students.
Author: Gürtürk, Anil
Publisher: kassel university press GmbH
ISBN: 3737602808
Category :
Languages : en
Pages : 185
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Book Description
Sustainability reporting serves as a tool for companies to assess and communicate their sustainability-related efforts. However, these reports may lack reliability and value because of their voluntary and mostly unregulated nature. Two major practices have been adopted in order to overcome these weaknesses: First, accompanying the growth in reporting there has been a rise in the proportion of reports that include assurance statements prepared by third parties. Second, in response to the increased complexity and length of stand-alone sustainability reports, there have been moves to combine some social and environmental disclosures with financial disclosures in single reports. This dissertation examines these two practices, which mark recent trends in non-financial reporting and may impact the accounting and sustainability landscape with regard to future disclosure practices. Special attention is paid to investors’ information processing of these issues, their general perception, the content of assurance statements and the rising issue of assuring integrated reports. The thesis contributes to the discussion on integrated reporting and sustainability-related assurance, as well as on theoretical considerations within accounting research. It illuminates perception by primary stakeholders, critically examines current practice and points to upcoming challenges.
Author: Ercan Özen
Publisher: Emerald Group Publishing
ISBN: 1800439709
Category : Business & Economics
Languages : en
Pages : 377
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Book Description
New Challenges for Future Sustainability and Wellbeing is a collection of studies about sustainability and related challenges, such as income, wealth, the environment, education and regional equality that influence the pace of economic development and affects the well-being of people and organisations all over the world.
Author: Joe Oringel
Publisher: A&C Black
ISBN: 1849300577
Category : Business & Economics
Languages : en
Pages : 237
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Book Description
In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed heavily on the minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and accounting irregularities can go unnoticed. However, when revenue and cash flow decline, internal costs and operations may be scrutinized more diligently, and discrepancies can emerge as a result. Effective Auditing for Corporates provides you with proactive advice-to help you safeguard core value within a corporation and to ensure that auditing processes and key personnel meet the expectations of management, compliance, and stockholders alike. Aimed primarily at auditors (both external and internal), risk managers, accountants, CFOs, and consultants, Effective Auditing for Corporates covers: * Compliance and the corporate audit * Fraud detection * Risk-based auditing * The development of Sarbanes-Oxley * Cultural changes in external auditing * Auditing management information systems
Author: Sean Lyons
Publisher: CRC Press
ISBN: 1315352133
Category : Business & Economics
Languages : en
Pages : 365
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Book Description
This is the first book to finally address the umbrella term corporate defense, and to explain how an integrated corporate defense program can help an organization address both value creation and preservation. The book explores the value preservation imperative, which represents an organization’s obligation to implement a comprehensive corporate defense program in order to deliver long-term sustainable value to its stakeholders. For the first time the reader is provided with a complete picture of how corporate defense operates all the way from the boardroom to the front-lines, and vice versa. It provides comprehensive guidance on how to implement a robust corporate defense program by addressing this challenge from strategic, tactical, and operational perspectives. This arrangement provides readers with a holistic view of corporate defense and incorporates the management of the eight critical corporate defense components. It includes how an organization needs to integrate its governance, risk, compliance, intelligence, security, resilience, controls and assurance activities within its corporate defense program. The book addresses the corporate defense requirement from various perspectives and helps readers to understand the critical interconnections and inter-dependencies which exist at strategic, tactical, and operational levels. It facilitates the reader in comprehending the importance of appropriately prioritizing corporate defense at a strategic level, while also educating the reader in the importance of managing corporate defense at a tactical level, and executing corporate defense activities at an operational level. Finally the book looks at the business case for implementing a robust corporate defense program and the value proposition of introducing a truly world class approach to addressing the value preservation imperative. Cut and paste this link (https://m.youtube.com/watch?v=u5R_eOPNHbI) to learn more about a corporate defense program and how the book will help you implement one in your organization.
Author: Robert G. Eccles
Publisher: John Wiley & Sons
ISBN: 1118646983
Category : Business & Economics
Languages : en
Pages : 336
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Book Description
An in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains voluntary, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reporting’s current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementation—including, but not limited to an extensive discussion of information technology’s role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directors’ “Statement of Significant Audiences and Materiality” and a “Sustainable Value Matrix” tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world.
Author:
Publisher:
ISBN: 9781903494585
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
Author: Eugénio, Teresa
Publisher: IGI Global
ISBN: 1799894126
Category : Business & Economics
Languages : en
Pages : 345
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Book Description
There has been an increased interest in social and environmental issues in recent years as more consideration is given to the idea of sustainability and social accounting. Social accounting can be considered a straightforward manifestation of corporate enforcement to legitimize, explain, and justify the organization’s activities or an ethically desirable component of any well-functioning democracy. Social accounting can also include environmental accounting, which is focused on environmental issues. Additional study is required to better understand the relevancy of social and environmental accounting in today’s modern business world. Modern Regulations and Practices for Social and Environmental Accounting discusses social and environmental accounting and considers regulations, norms, organizational practices, and the challenges of education. Covering a range of topics such as non-financial reporting and corporate social responsibility, this reference work is ideal for industry professionals, researchers, academicians, managers, practitioners, instructors, and students.
