عرض العناصر حسب علامة : الحوكمة
الأربعاء, 01 فبراير 2023 09:40
ولي العهد في المملكة يرسخ قيم النزاهة و "الحوكمة"
ولي العهد في المملكة يرسخ قيم النزاهة و "الحوكمة"
معلومات إضافية
- المحتوى بالإنجليزية Establishes values of integrity and “governance”
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موضوعات متنوعة
الأحد, 22 مارس 2020 12:45
إنفوجرافيك.. دور المراجعة الداخلية في حوكمة الشركات
دور المراجعة الداخلية في حوكمة الشركات
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إنفوجرافيك
موسومة تحت
الخميس, 27 فبراير 2020 12:23
كتيب حوكمة الشركات
تعد حوكمة الشركات من الموضوعات المهمة لجميع الشركات المحلية والعالمية في عصرنا الحاضر
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كتب و مجلات
موسومة تحت
الخميس, 30 يناير 2020 10:58
ردود الفعل المطلوبة بشأن إدارة مجلس معايير المحاسبة الدولية للقطاع العام
ردود الفعل المطلوبة بشأن إدارة معايير المحاسبة الدولية للقطاع العام
معلومات إضافية
-
المحتوى بالإنجليزية
The Public Interest Committee, which oversees the standard-setting activities of the International Public Sector Accounting Standards Board, has initiated a public survey on the governance arrangements at the IPSASB to gauge perceptions of the standard-setting group’s oversight.
The survey comes in response to one of the recommendations of the IPSASB Governance Review Group. It was established in 2015 to review the standard-setting activities of the IPSASB to ensure appropriate due process is being followed, and that the board’s activities reflect the public interest. Since it was formed, the committee has offered advice and recommendations about the development of the IPSASB strategy and work program, the appointment process for members of the IPSASB, and IPSASB standard-setting due process.
Stakeholder feedback through the survey will provide input to the Public Interest Committee in carrying out its review of the current oversight arrangements of the IPSASB. All interested stakeholders are encouraged to fill out the survey by Feb. 24, 2020.
The IPSASB is affiliated with The International Federation of Accountants. Several of its other standard-setting boards, such as the International Auditing and Assurance Standards Board and the International Ethics Standards Board for Accountants, have come under pressure in recent years from global financial regulatory groups to overhaul their oversight and governance policies to allow more people from outside the accounting and audit profession to oversee them
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محاسبة و مراجعة
الأربعاء, 23 أكتوبر 2019 09:43
تعلن شركة كي بي أم جي عن بنية تدقيق و مراجعة جديدة - لكن هل هذا يكفي؟
تعلن شركة كي بي أم جي عن بنية تدقيق و مراجعة جديدة - لكن هل هذا يكفي؟
معلومات إضافية
-
المحتوى بالإنجليزية
KPMG UK announce new audit structure – but is it enough?
KPMG UK will change their executive governance structure to separate audit from the rest of the business – but critics have said the changes do not go far enough.
The changes will see KPMG create an Audit Executive Committee in attempt to deliver on some of the recommendations made by the CMA and BEIS committee, but they do not represent a full separation of the firm’s audit practice from the rest of the business.
Campaigner professor Richard Murphy, from City University, was sceptical about the proposed restructuring and called for KPMG to “entirely separate its audit firm from the rest of its activities.”
“I welcome KPMG recognising that there is an issue to address with regard to audit independence. I regret that they are addressing it the wrong way. There is no way that any number of so-called Chinese walls will restore any credibility to the Big Four on this issue,” he said.
KPMG UK chairman Bill Michael insisted that the firm was committed to reform. “We’re serious about making changes to restore trust in audit. We understand concerns that the profession’s operating models have become too opaque and we are taking action to tackle these.”
The Audit Executive Committee will be headed by Jon Holt, who will become head of audit. The restructuring is intended to enable faster management decisions to be made by those closest to the firm’s clients.
“The sole aim and focus of our chair of audit, our new audit executive and our Audit Oversight Committee is to drive audit quality, via strong leadership, good governance, rigorous controls, independent decision-making and separate performance management from the rest of the firm,” he added.
However, Prof. Murphy refused to believe that KPMG could be trusted to regulate themselves adequately. “When it is apparent that they cannot comply with existing externally imposed audit regulations, no one will believe that they will respect those that they claim that they will voluntarily apply to themselves to save their own corporate skin.”
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محاسبة و مراجعة
موسومة تحت