(c) Institute of Chartered Accountants of Scotland. Contact ICAS for permission to reproduce this article., Audit and Assurance

Ensuring the independence and effectiveness of internal audit

What actions in an internal audit can accountants take to demonstrate independence if their responsibility as the third line of defence becomes blurred with the first or second line? The Chartered Institute of Internal Auditors (CIIA) highlighted this issue in a position paper titled The Three Lines of Defence. As a refresher, this paper also neatly summarises the… Read More Ensuring the independence and effectiveness of internal audit

(c) Chartered Accountants Ireland. Contact Chartered Accountants Ireland for permission to reproduce this article., Corporate Social Responsibility

How to capture the value of CSR

By Judith Wylie and Anne Marie Ward Chartered Accountants can add significant value to an organisation’s CSR activity. In this article, we explain how with examples from NI Water. Corporate social responsibility (CSR) has escalated up the policy agenda in Ireland in recent months with the enactment of the European Union (Disclosure of Non-Financial and… Read More How to capture the value of CSR

(c) The Chartered Professional Accountants of Canada. Contact CPA Canada for permission to reproduce this article., Careers

The free way

By Lara Bourdin Whether by choice, chance or necessity, many workers of all ages are turning in their employee badges for careers as consultants, freelancers and independent workers. How does life in the flex lane really work? Lorraine Wong hasn’t had her own office in more than two years, although she has worked in a… Read More The free way

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Practice Management

Transforming for the future

Honson To and Benny Liu, Chairmen of KPMG China on what business leaders in Mainland China are currently focusing on to achieve growth objectives. In today’s rapidly changing and complex business environment, chief executive officers in China are looking to innovate and transform their companies in order to remain competitive and succeed. This was a… Read More Transforming for the future