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4 résultats pour « internalcontrols »

Do Auditors Understand the Implications of ESG Issues for Their Audits?

28 août 2023 Autre, esg, internalcontrols, auditors, financialreporting, icfr

#auditors fail to detect material weaknesses in clients' #internalcontrols over #financialreporting (#icfr) when clients experience financially material negative #esg incidents, which eventually lead clients to restate their financial statements. The results suggest that auditors overweight their clients' attempts at improving their internal controls following the revelation of material ESG incidents.

RPA in Accounting Risk and Internal Control: Insights from RPA Program Managers

23 août 2023 Autre, risk, governance, riskmitigation, internalcontrols, accounting, riskassessments, rpa, control

This study investigates the #riskmitigation and #internalcontrols organizations implement in their Robotic Process Automation (#rpa) deployments in #accounting. RPA #governance models range from being fully centralized to being entirely decentralized. RPA #risk and #control oversight includes unique #riskassessments for the RPA accounting environment.

Directions for Improvement in Internal Controls of Financial Firms

5 mai 2022 Autre, riskmanagement, compliance, internalcontrols

"In the recent event of a mis-selling on the high risk financial products, we have the different perception on internal controls between regulatory authorities and financial firms."o financial services for all communities, especially those most impacted by climate change. "

Investigating five lines of accountability in cyber governance

5 avr. 2022 Autre, cybersecurity, audit, internalcontrols

"This study is the first to comprehensively investigate the five lines of accountability as opposed to single lines in the theoretical context of institutional theory. It provides several implications for practice."

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