Cargando…
Integrated assurance : risk governance beyond boundaries /
Much has been written about assurance, but mainly by those who provide it - the professionals such as internal auditors, accountants and information security technologists for the purpose of advancing their professional practices. Less is written for or by those in governance who need it for the eff...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Farnham, Surrey :
Gower Publishing Limited,
[2014]
|
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Cover; Contents; List of Figures; List of Tables; Acknowledgements; Glossary of Key Terms; Foreword; Preface; PART I: INTRODUCTION
- THE CASE FOR INTEGRATED ASSURANCE; 1 Corporate Governance on Trial; Corporate Governance
- The Dog that didn't Bark?; Defective Information, Intelligence and the 'One Truth'; Modernising Corporate Governance in the New Order; To Conclude this Chapter ... ; Key Points from this Chapter; Endnotes; 2 Risk Taking and Oversight; Nature of Excessive and Blind Risk Taking; Putting Risk Governance at the Heart of Corporate Governance.
- Challenges in Risk Oversight Widen Cracks in GovernanceBeing Alert to Limitations in Risk Information; To Conclude this Chapter ... ; Key Points from this Chapter; Endnotes; 3 Assurance against Excessive Risk Taking; Intrinsic Link between Attitude to Risk Taking and Decision Making; Managing Risks within the Board's Appetite; Risk Oversight: Compliance with the Board's Risk Appetite; To Conclude this Chapter ... ; Key Points from this Chapter ; Endnotes; 4 Openness and Transparency; Transparency beyond Regulatory Compulsion; Malfunctioning Risk Compass Obscures Board Oversight.
- Avoiding Blind Trust and being BlindsidedTo Conclude this Chapter ... ; Key Points from this Chapter; Endnotes; 5 Accountability; Personal Accountability
- Doing the Right Things versus Doing Things Right; Corporate Accountability; The Link between Assurance and Accountability; Regulatory Spotlight on Personal and Corporate Accountability; To Conclude this Chapter ... ; Key Points from this Chapter; Endnotes; 6 Rethinking Assurance; Assurance
- Fact or Emotion; Aligning Assurance with Expectations; Maintaining Confidence in the Assurance Transaction; To Conclude this Chapter ...
- Key Points from this ChapterEndnotes; PART II: RISK ASSURANCE BEYOND BOUNDARIES; 7 Seeking the Holistic Risk and Assurance Picture; A Plan to Inspire Confidence across the Assurance Food Chain; The Need for a Joined Up and Holistic Risk Picture ; Seeking Risk Intelligence
- When More is Less ; Working Beyond Functional Boundaries to Gain Collective Intelligence; To Conclude this Chapter ... ; Key Points from this Chapter; Endnotes; 8 Assurance in a Three Linesof Defence Model; Key Principles of the Three Lines of Defence Model ; Interpreting the Three Lines of Defence Model.
- Common Debates in Applying the Three Lines of Defence Model To Conclude this Chapter ... ; Key Points from this Chapter; Endnotes; 9 The Current Faces of Integrated Assurance; Different Interpretations of Integrated Assurance; Integrated Assurance for a Particular Portfolio of Risk; Integrated Assurance for Risks across the Enterprise; Integrated Assurance from the Perspective of an Assurance Provider; To Conclude this Chapter ... ; Key Points from this Chapter; Endnotes; 10 Defining a Framework for Integrated Assurance; What Good Looks Like from the Lens of the Board.