(c) American Institute of Certified Public Accountants. Contact AICPA for permission to reproduce this article., Business Management, Enterprise Risk Management, Risk Management

5 steps to prevent complex inventory frauds

By Cecilia Locati, FCMA, CGMA Fraudsters are becoming increasingly creative. Here’s how SMEs in the manufacturing sector can guard against losses. When we think about inventory theft, we often think of a sales assistant stealing a product from a shop stockroom or an employee carrying away items from a warehouse. Although these are common forms… Read More 5 steps to prevent complex inventory frauds

(c) South Africa Institute of Chartered Accountants. Contact SAICA for permission to reproduce this article., Corporate Governance

The good, the bad and the ugly

By Linda de Beer CA(SA) I was recently asked to share a few thoughts and my anecdotal observations on corporate governance at a cocktail function in Windhoek. Serving on boards has provided me with more than just active and passive observations, certainly also lifelong lessons and most definitely scars. I am involved in a research… Read More The good, the bad and the ugly

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

Everyone’s a winner

By Nicky Burridge This year’s Best Corporate Governance Awards results showed that more companies are seeing the benefits of going beyond what is required. Nicky Burridge spoke to the winners about their efforts in building a strong corporate governance regime, and why it’s still not enough. Good corporate governance can be a key driver of long-term… Read More Everyone’s a winner

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

Banking on independence

by Michelle Perry Hong Kong’s banks are preparing to beef up the independence of their non-executive directors this month following the Hong Kong Monetary Authority’s recent guidelines. Michelle Perry finds out the challenges of finding INEDs who can meet higher expectations. Since the global financial crisis a decade ago authorities and regulators around the world… Read More Banking on independence

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

Governing governance

By Nicky Burridge The Asian Corporate Governance Association is committed to tracking corporate governance quality across Asia Pacific and getting people talking about developing better practices in the region. Jamie Allen tells Nicky Burridge about how Hong Kong’s corporate governance landscape can improve. Jamie Allen, Secretary General of the Asian Corporate Governance Association (ACGA), began… Read More Governing governance

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

Creating a culture of integrity

By Ros O’Shea For employees to truly buy into an organisation’s value system, leaders must make the most of the ‘moments that matter’.  The South Sea islanders have a word, “mokita”, which translates as “a truth everyone knows but nobody speaks”. And so it is with organisational culture. Creating an environment in which employees implicitly… Read More Creating a culture of integrity