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
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
Details on the potential of blockchain, its implications for auditors, how the accountancy profession can lead and what skills are necessary for the future.
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
By Lisa van de Geyn When your colleague gets promoted to manager, you can protect both your position and your friendship by setting clear expectations for how you’ll interact on the job and off.
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