Governance and Accountability ( Introduction to corporate governance …
Governance and Accountability
Global systems and theories of corporate governance
CG through different lenses
Introduction to corporate governance
Introduction to module.
The Board of Directors: the roles of the Chairman, Chief Executive and INEDS, and the board committees
Why boards matter
Audit and corporate governance: the roles of external and internal auditors, and the audit committee
An overview of the audit process.
Statutory and ethical requirements for the external auditor
Risk assessment and audit planning.
Understanding the audit client and accepting the audit engagement.
Internal control and the auditor
Audit planning exercise
An introduction to auditing the Statement of Financial Position
Auditing the revenue cycle exercises
An introduction to auditing the Income Statement.
Internal controls - examples
An introduction to audit completion and reporting.
Testing non-current assets
A broader accountability: aspects of CSR
Completion and reporting