By Paul L. Walker, CPA, Ph.D., and Mark L. Frigo, CPA, CGMA, Ph.D. Disruption is driving risks for every organisation. CFOs can play a critical role in helping organisations proactively manage them and create value. The role of the CFO in managing enterprise risk and creating future value continues to evolve in this dynamic and… Read More The CFO as a chief risk manager
By Anil Kshatriya, ACMA, CGMA To reach their full potential, small and midsize companies in emerging countries must pay special attention to modernising their cost management. Companies in emerging economies that are labour-intensive and technologically under-invested must give special attention to cost management. A strong culture of cost-consciousness translates into bottom-line growth, but limited resources… Read More Modernising cost management systems in emerging economies
There is much debate about the external cyber risks facing organisations, but how can firms cope with insider threats? The EMEIA Fraud Survey 2017, which was published by EY in June of last year, suggests that there is room for improvement in Ireland’s corporate culture with some staff prepared to bend the rules to meet… Read More The threat within: tackling insider fraud
As you prepare for the implementation of GDPR, there are a number of practical measures to consider when it comes to processing employee data. Most accountancy firms collect and process personal data relating to their employees on an ongoing basis as part of their everyday personnel administration. Personal data processed by your firm could be… Read More GDPR and employee data
It’s the end of accountants as we know them, says Eric Tong, and the start of “accounting plus.” The new Institute President tells Jemelyn Yadao about his pursuit to help CPAs thrive through and beyond the onslaught of disruptive changes, and the Institute’s mission to help members get more out of their membership through enhanced… Read More Interview with new HKICPA President, Eric Tong
By Steve Bruce CA Steve Bruce discusses organisational culture and the challenges for internal audit. In a follow-up article he will focus on why internal audit should audit culture and highlight the different approaches and challenges when carrying out this audit.