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Archive publications
Little Blue Book of Challenging Challenges (September 2008)
A board can't be expected to have perfect foresight. But standing back from the day-to-day detail and asking questions that challenge assumptions is the next best thing. Here are some reminders of Useful Things to Ask. It's based on questions some boards are wishing they'd asked a bit harder. Maybe one or two will be helpful.
Gaps and overlaps (May 2008)
Do you have enough assurance? We look at the challenges faced by businesses in providing assurance and suggest some approaches to getting it right.
Little blue book of governance pitfalls (October 2007)
Sometimes getting it right is about not getting it wrong. Even good boards can get complacent about their own performance. Here are a few things for you to think about.
How audit committees can assess external audit effectiveness (October 2007)
A look at how audit committees can add value by focusing instead on the qualitative, less visible aspects of the audit process.
Four years on - what's changed?
A survey of governance practice in the FTSE 350 (September 2007)
The results of a survey conducted in July 2007 based on responses from just over half of the FTSE 100 and 40% of the FTSE 350.
Telling the story - A framework for the business review (October 2006)
A suggested approach based on extensive consultation with companies and users of annual reports.
Board reporting in 2006 - A survey of FTSE 100 annual reports (July 2006)
A survey of how boards and audit committees are reporting on their activity and effectiveness.
Making your audit committee more effective (May 2006)
A look at what can be done to make the audit committee more effective and what's actually meant by effectiveness based on our experience of working with audit committees.
Better governance reporting - A practical framework (January 2006)
A guide based on extensive consultation with the producers and users of corporate governance reports.
Audit committee reporting in 2005 - A survey of FTSE 100 annual reports (July 2005)
A survey of how audit committees are communicating with investors through their annual reports.
Board reporting in 2005 - A survey of FTSE 100 annual reports (July 2005)
A survey of how boards are reporting on their activity and effectiveness.
Time well spent? (April 2005)
A practical overview of board evaluation discussing the different options and pro's and con's.
Remuneration and momination committees - measuring effectiveness and managing risk (December 2004)
Boards now need to review the effectiveness of these two key governance committees but very little analysis or guidance has been published. In this brief, we discuss what’s needed to make them work well and highlight where they can typically get things wrong. We also outline the steps companies should be taking to the review.
Striking a balance – UK audit committees and the Sarbanes-Oxley Act (November 2004)
A study of changes in US audit committee practice and the possible implications for SEC-registered UK companies.
Effective board reporting – a survey of FTSE 100 annual reports (September 2004)
A survey of reporting by boards in the wake of the revised Combined Code. Looking at how they report on their activity, their approach to evaluating their performance and communication with shareholders.
Thinking not ticking: Bringing competition to the public interest audit, UK version
A white paper by Jonathan Hayward on the future of public interest audit in the UK and how a different type of audit and reporting can be used to improve reporting to shareholders and also to introduce more competition into the audit market (published by the Centre for the Study of Financial Innovation, February 2003).
Thinking not ticking: Bringing competition to the public interest audit, US version
A white paper by Jonathan Hayward on the future of public interest audit in the UK and how a different type of audit and reporting can be used to improve reporting to shareholders and also to introduce more competition into the audit market (published by the Centre for the Study of Financial Innovation, February 2003).
Archive articles
Managing Risk
Prevention is always better than cure. Malcolm McCaig says risk is part of life, and so needs to be assessed and controlled
Appetite for Destruction?
How do you balance risk and reward? Malcolm McCaig looks at how risk should be viewed and what can be done to control it without impinging on normal activities.
Rave review
How can you get the most form an external review of internal audit effectiveness? Hanif Barma looks at what you really need to think about when commissioning an external review of the effectiveness of internal audit. Internal Auditing & Business Risk Magazine January 2008.
Improving the audit committee
In the second of two articles, Hanif Barma suggests some ways to help your audit committee evolve. Internal Auditing & Business Risk Magazine August 2007.
Sorting the wheat from the chaff
Understanding the audit committee is the first step to working with it effectively. Hanif Barma provides a framework for sorting out the good committees from the bad. Internal Auditing & Business Risk Magazine July 2007.
The path to improvement
In the last of a series of articles on internal audit effectiveness, Hanif Barma looks at how an audit function can better achieve its goals. Internal Auditing & Business Risk Magazine December 2006.
Solid foundations
Continuing his series of articles on internal audit effectiveness, Hanif Barma looks at the foundations of a solid audit function. Internal Auditing & Business Risk Magazine November 2006.
Great expectations
Last month Hanif Barma outlined three key questions to ask in a review of internal audit effectiveness. Here he looks at the first one in more detail - what is internal audit for? Internal Auditing & Business Risk Magazine October 2006.
