Effective Auditing For Corporates

Author: Joe Oringel
Publisher: A&C Black
ISBN: 1849300577
Size: 43.76 MB
Format: PDF
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In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed heavily on the minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and accounting irregularities can go unnoticed. However, when revenue and cash flow decline, internal costs and operations may be scrutinized more diligently, and discrepancies can emerge as a result. Effective Auditing for Corporates provides you with proactive advice-to help you safeguard core value within a corporation and to ensure that auditing processes and key personnel meet the expectations of management, compliance, and stockholders alike. Aimed primarily at auditors (both external and internal), risk managers, accountants, CFOs, and consultants, Effective Auditing for Corporates covers: * Compliance and the corporate audit * Fraud detection * Risk-based auditing * The development of Sarbanes-Oxley * Cultural changes in external auditing * Auditing management information systems

The Integrated Reporting Movement

Author: Robert G. Eccles
Publisher: John Wiley & Sons
ISBN: 1118993748
Size: 10.55 MB
Format: PDF, Kindle
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An in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains voluntary, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reporting’s current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementation—including, but not limited to an extensive discussion of information technology’s role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directors’ “Statement of Significant Audiences and Materiality” and a “Sustainable Value Matrix” tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world.

Principles Of Responsible Management Glocal Sustainability Responsibility And Ethics

Author: Oliver Laasch
Publisher: Cengage Learning
ISBN: 1285080262
Size: 10.74 MB
Format: PDF, Mobi
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PRINCIPLES OF RESPONSIBLE MANAGEMENT offers an international, scientifically sound, and strictly practice-related perspective. It is the first official textbook of the United Nations for the Principles for Responsible Management Education (PRME) academic network, and a reference book for companies of the United Nations Global Compact Initiative. It is a primary text for traditional business and society, business ethics, corporate social responsibility, and sustainability courses, or may serve as a practitioner handbook. Contributors are renowned academic professionals in their respective chapter topics as well as distinguished business practitioners who contribute highly relevant practice cases. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Corporate Governance And Ethics

Author: Zabihollah Rezaee
Publisher: John Wiley & Sons
ISBN: 047173800X
Size: 23.43 MB
Format: PDF
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Colleges and universities play an important role in training competent and ethical future academic and business leaders. In today's global business environment, with volatile worldwide capital markets and eroded investor confidence in corporate accountability, the demand for effective corporate governance and ethical conduct in ensuring reliable financial information is higher than before. This book is intended to develop an awareness and understanding of the main themes, perspectives, frameworks, concepts, and issues pertaining to corporate governance and business ethics from historical, global, institutional, commercial, best practices, and regulatory perspectives.

The Audit Process

Author: Iain Gray
Publisher: Cengage Learning EMEA
ISBN: 9781844806782
Size: 33.89 MB
Format: PDF, Kindle
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This is a key textbook for specialist students of accounting and finance, either undergraduate or professional, taking a first course in auditing. In this fourth edition the authors continue to provide a refreshing, imaginative and thorough introduction to the audit process, with a rational and coherent foundation for the appreciation of auditing practice. This Revised ISA edition is entirely up to date with changes post-Enron, with new international auditing standards and IFRS replacing UK accounting standards for the first time.With the aid of numerous examples, case studies and questions, The Audit Process: Principles, Practice and Cases provides a realistic and thought-provoking insight into the individual components of the auditing process in the context of the entire audit. A major strength of the book is its questioning approach, designed to encourage the student to interact with the material.

Financial Statement Fraud

Author: Zabihollah Rezaee
Publisher: John Wiley & Sons
ISBN: 0470455705
Size: 47.99 MB
Format: PDF, ePub, Docs
View: 5780
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Practical examples, sample reports, best practices and recommendations to help you deter, detect, and prevent financial statement fraud Financial statement fraud (FSF) continues to be a major challenge for organizations worldwide. Financial Statement Fraud: Prevention and Detection, Second Edition is a superior reference providing you with an up-to-date understanding of financial statement fraud, including its deterrence, prevention, and early detection. You will find A clear description of roles and responsibilities of all those involved in corporate governance and the financial reporting process to improve the quality, reliability and transparency of financial information. Sample reports, examples, and documents that promote a real-world understanding of incentives, opportunities, and rationalizations Emerging corporate governance reforms in the post-SOX era, including provisions of the SOX Act, global regulations and best practices, ethical considerations, and corporate governance principles Practical examples and real-world "how did this happen" discussions that provide valuable insight for corporate directors and executives, auditors, managers, supervisory personnel and other professionals saddled with anti-fraud responsibilities Expert advice from the author of Corporate Governance and Ethics and coauthor of the forthcoming Wiley textbook, White Collar Crime, Fraud Examination and Financial Forensics Financial Statement Fraud, Second Edition contains recommendations from the SEC Advisory Committee to reduce the complexity of the financial reporting process and improving the quality of financial reports.

The Internal Auditing Handbook

Author: K. H. Spencer Pickett
Publisher: John Wiley & Sons
ISBN: 9780470662137
Size: 63.29 MB
Format: PDF, ePub, Mobi
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The first edition of The Internal Auditing Handbook received wide acclaim from readers and became established as one of the definitive publications on internal auditing. The second edition was released soon after to reflect the rapid progress of the internal audit profession. There have been a number of significant changes in the practice of internal auditing since publication of the second edition and this revised third edition reflects those changes. The third edition of The Internal Auditing Handbook retains all the detailed material that formed the basis of the second edition and has been updated to reflect the Institute of Internal Auditor’s (IIA) International Standards for the Professional Practice of Internal Auditing. Each chapter has a section on new developments to reflect changes that have occurred over the last few years. The key role of auditors in reviewing corporate governance and risk management is discussed in conjunction with the elevation of the status of the chief audit executive and heightened expectations from boards and audit committees. Another new feature is a series of multi-choice questions that have been developed and included at the end of each chapter. This edition of The Internal Auditing Handbook will prove to be an indispensable reference for both new and experienced auditors, as well as business managers, members of audit committees, control and compliance teams, and all those who may have an interest in promoting corporate governance.

The Audit Society

Author: Michael Power
Publisher: OUP Oxford
ISBN: 019103746X
Size: 36.62 MB
Format: PDF, Docs
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Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. In addition to financial audits there are now medical audits, technology audits, value for money audits, environmental audits, quality audits, teaching audits, and many others. Why has this happened? What does it mean when a society invests so heavily in an industry of checking and when more and more individuals find themselves subject to formal scrutiny? The Audit Society argues that the rise of auditing has its roots in political demands for accountability and control. At the heart of a new administrative style internal control systems have begun to play an important public role and individual and organizational performance has been increasingly formalized and made auditable. Michael Power argues that the new demands and expectations of audits live uneasily with their operational capabilities. Not only is the manner in which they produce assurance and accountability open to question but also, by imposing their own values, audits often have unintended and dysfunctional consequences for the audited organization.

Introduction To Health And Safety At Work

Author: Phil Hughes
Publisher: Elsevier
ISBN: 1856176681
Size: 67.10 MB
Format: PDF, Kindle
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Introduction to Health and Safety at Work has been developed for the NEBOSH National General Certificate in Occupational Safety and Health. Each element of the syllabus has a dedicated chapter and both taught units are covered in this book. A chapter on international aspects also makes this book suitable for the NEBOSH International General Certificate in Occupational Safety and Health. Previous editions of this book have been used for other NVQ level 3 and 4 courses in health and safety. Full colour pages and hundreds of illustrations bring health and safety to life. To make studying easier, each chapter starts with learning outcome summaries and ends with questions taken from recent NEBOSH examinations. Specimen answers and a study skills chapter aid exam preparation. As an introduction to all areas of occupational safety and health the book acts as a practical reference for managers and directors with health and safety responsibilities, and safety representatives. It covers the essential elements of health and safety management, the legal framework, risk assessment and control standards and includes handy forms and checklists. New in this edition: Updated throughout in line with changes in the regulations Learning outcomes now included at the beginning of each chapter Companion website with downloadable health and safety forms *Endorsed by NEBOSH *Student-friendly presentation in full colour, packed with illustrations and photographs *Revision questions and sample answers taken from recent NEBOSH examinations to test your knowledge *Includes a summary of the main legal requirements, ideal for both students and managers A free companion website is also available at: www.elsevierdirect.com/companions/9781856176682 and features: Editable health and safety forms Selected appendices sections in electronic format Phil Hughes MBE, MSc, CFIOSH, is a former Chairman of NEBOSH (1995-2001), former President of IOSH (1990-1991) and runs his own consultancy. He received an MBE for services to health & safety and as a director of RoSPA, in the New Years Honours List 2005. Ed Ferrett PhD, BSc (Hons Eng), CEng, MIMechE, MIET, CMIOSH, is a former Vice Chairman of NEBOSH (1999-2008) and a lecturer on NEBOSH courses at Cornwall Business School of Cornwall College. He is a Chartered Engineer and a health and safety consultant.