فصل: Chapter 1: Fundamentals
Audit evidence and procedures
The opinion ultimately rests on evidence. So what makes evidence acceptable? How is it gathered? And why does one piece of evidence carry more…
The auditor’s report and types of opinion
A single page everyone reads and few understand in detail. Here we take it apart: what does each paragraph mean? When does the opinion…
Responsibilities, independence and fraud
Who is responsible for what? What threatens the auditor's independence? And where does their role regarding fraud begin and end? Three questions that settle…
The role of HR and the employee lifecycle
Human resources is no longer an office for filing papers and printing letters. It has become the function that decides — in practice —…
Job descriptions, sourcing and selection
Almost every hiring problem starts with one missing line: we never defined precisely who we were looking for, and why.
What is risk and why manage it?
In everyday use, the word "risk" means something bad that has happened. In the profession it is something that might happen — and it…
Monitoring, reporting and a culture of compliance
We have built the programme — so how do we know it works? And how do we turn compliance from external supervision into an…
Anti-money laundering: the principles
Money laundering is an attempt to conceal the source of illicit funds and make them appear clean. The organisation's role is to be a…
The compliance programme and its components
A compliance programme is not a folder of policies; it is a connected system: who sets the rules, who trains people on them, who…
The regulatory requirements register
You cannot comply with what you do not know. The first practical step in any compliance programme is to inventory what applies to the…