Author: E. Banks
Publisher: Springer
ISBN: 0230508103
Category : Business & Economics
Languages : en
Pages : 510
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Book Description
Corporate Governance is a text which considers the problems surrounding governance and proposes solutions to help restore investor confidence in the corporate world. The book is intended for board members, corporate executives, regulators, auditors, creditors and analysts seeking a concise analysis of the governance issues facing financial and non-financial corporations round the world. The book is fully international in context and includes real-life examples and cases to emphasize the practical nature of governance problems and solutions.
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359541828
Category : Reference
Languages : en
Pages : 88
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Book Description
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Author: Lutgart Van Den Berghe
Publisher: Intersentia Uitgevers N V
ISBN: 9781780682914
Category : Business & Economics
Languages : en
Pages : 100
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Book Description
It is impossible to have a perfect or even excellent governance system from day one. Many factors can complicate the introduction of governance in a company. However, the key points are that there should be no "one-size-fits-all" approach, that governance does not become "perfect" overnight, and that it is vital to study and understand the best way to move ahead and get started. Intra-group governance is a complex but important board matter. Difficulties arise from vague definitions, cultural differences, barriers to communication, the need to involve stakeholders and address their questions, the fact that the benefits - as well as the risks and pitfalls - of governance are often unclear, and the fact that legal provisions differ from country to country. Accordingly, the challenges are clearly enormous and the risks of getting it wrong even bigger. However, if internal governance is not a simple matter for an international group of companies, it is even more challenging for subsidiary companies. In contrast to the group, the subsidiary is squeezed between the legitimate demands and expectations of the group on the one side, and the day-to-day reality of operating on the other. The board of a subsidiary is thus repeatedly obliged to make choices between conflicting interests. In 2008, with the support of Ageas, Deloitte, and Laga, the Belgian Governance and Directors' Institute (GUBERNA) created the Center of Internal Governance with the aim of raising governance awareness at the level of corporate groups, their subsidiaries, and their directors. This book is the fruit of these years of research and exchange of experiences. Since there are currently no "codes of best practice" for internal governance, the authors had to rely on governance literature, governance experts, and their own research to develop a number of basic principles of internal governance within corporations. These concepts have been further complemented by concrete governance practices, based on the testimonials of CEOs and directors of subsidiaries and parent companies. This combination has made it possible to develop a number of best practices and opportunities, and to point out in this book the main challenges and red flags for internal governance. [Subject: Business Management]
Author: Ahmed Naciri
Publisher: Routledge
ISBN: 1135224234
Category : Business & Economics
Languages : en
Pages : 359
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Book Description
An effective system of corporate governance has both internal and external aspects that have to be sufficiently responsive if governance is to succeed. In this book, Ahmed Naciri examines these two core aspects or the latest buzzword in business and management theory. Internal aspects include ownership structure, the board of directors and committees, internal control, risk management, transparency and financial reporting. External aspects can either be market-oriented, or can take the form of credit ranking, and/or social requirements. Due to the original orientation of the Sarbanes/Oxley Law, concentrating solely on financial disclosure and given its decisive and tremendous influence on all other similar corporate governance legislations all over the world, most writings on corporate governance have dealt with solely internal corporate governance mechanisms. This book aim is to fill up the gap by using a systemic approach and giving a global picture of the corporate governance theoretical foundations, mainly by putting the emphasis on its double dimension: internal and external.
Author: Margaret Woods
Publisher: CIMA Publishing
ISBN: 0750685654
Category : Business & Economics
Languages : en
Pages : 212
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Book Description
This book is very practical in its international usefulness (because current risk practice and understanding is not equal across international boundaries). For example, an accountant in Belgium would want to know what the governance regulations are in that country and what the risk issues are that he/she needs to be aware of. This book covers the international aspect of risk management systems, risk and governance, and risk and accounting. In doing so the book covers topics such as: internal control and corporate governance; risk management systems; integrating risk into performance management systems; risk and audit; governance structures; risk management of pensions; pension scheme risks e.g. hedging derivatives, longevity bonds etc; risk reporting; and the role of the accountant in risk management. There are the case studies through out the book which illustrate by way of concrete practical examples the major themes contained in the book. The book includes highly topical areas such as the Sarbanes Oxley Act and pension risk management. * provides a cross European perspective (because current practice and understanding is not equal across international boundaries) on the key issues of risk management, internal control and governance * covers the implications of Sarbanes Oxley Act for European companies and the associated risks * explains what the current risk reporting practices are and what the analysts are really looking for * looks at the key issues you need to address in order to manage your company's pension risk
Author: Campuswise
Publisher: Campuswise
ISBN:
Category : Business & Economics
Languages : en
Pages : 425
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Book Description
The primary objective of this book is to help students understand the course subject.
Author: Berry College Ad Hoc committee on internal governance
Publisher:
ISBN:
Category :
Languages : en
Pages : 23
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Book Description
Author: Robert R. Moeller
Publisher: John Wiley & Sons
ISBN: 1118138619
Category : Business & Economics
Languages : en
Pages : 416
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Book Description
Create strong IT governance processes In the current business climate where a tremendous amount of importance is being given to governance, risk, and compliance (GRC), the concept of IT governance is becoming an increasingly strong component. Executive's Guide to IT Governance explains IT governance, why it is important to general, financial, and IT managers, along with tips for creating a strong governance, risk, and compliance IT systems process. Written by Robert Moeller, an authority in auditing and IT governance Practical, no-nonsense framework for identifying, planning, delivering, and supporting IT services to your business Helps you identify current strengths and weaknesses of your enterprise IT governance processes Explores how to introduce effective IT governance principles with other enterprise GRC initiatives Other titles by Robert Moeller: IT Audit, Control, and Security and Brink's Modern Internal Auditing: A Common Body of Knowledge There is strong pressure on corporations to have a good understanding of their IT systems and the controls that need to be in place to avoid such things as fraud and security violations. Executive's Guide to IT Governance gives you the tools you need to improve systems processes through IT service management, COBIT, and ITIL.
Author: European Confederation of Institutes of Internal Auditing (ECIIA)
Publisher: Erich Schmidt Verlag GmbH & Co KG
ISBN: 9783503100569
Category : Auditing, Internal
Languages : en
Pages : 144
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Book Description
Based on a survey between all national Institutes of Internal Auditing in Europe this book shows a widespread picture of European Corporate Governance activities and Internal Audit: - Specific questions regarding the current involvement of Internal Audit in Corporate Governance aspects; - the State of the art of Internal Audit: position, scope and quality management; - Focal points for improving the role of Internal Audit in Corporate Governance in Europe. All insights of the book are concentrated on European companies and offer European solutions for Internal Auditing. They are empirically founded and written in a clear and direct way for practical use. This is the first work for the European profession of Internal Audit that formulates eight focal points for improving the role of Internal Audit in Corporate Governance in Europe. The book shows how Internal Audit can fundamentally strengthen good Corporate Governance.
Author: Oncioiu, Ionica
Publisher: IGI Global
ISBN: 1522577130
Category : Business & Economics
Languages : en
Pages : 385
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Book Description
As economies globalize, the number and power of transnational companies increases, especially in developing countries. Relevant, reliable, and comparable financial information and a common business language are needed to ensure communication between all users of financial information. Throughput Accounting in a Hyperconnected World provides innovative insights into controversial debates regarding the configuration and use of accounting and finance information both internally within economic entities and through third parties. These debates underline the major responsibility of users when configuring accounting and finance models and thereby in modelling business information. The content within this publication covers risk analysis, social accounting, and entrepreneurial models and is designed for managers, accountants, risk managers, academics, researchers, practitioners, and students.
