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Audit and reporting

Articles on audit and reporting from our leading edge monthly magazine, FS Focus.

Safer client assets

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Zsuzsanna Schiff reports on the Financial Services Faculty’s CASS seminar, outlining the key points of discussion.

Learning your lesson

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Assurance work has highlighted some areas where insurers need to improve their Solvency II documentation and processes, say Martin Watson and Alex Arterton.

Stress Testing Checks and Balances

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Internal audit teams are playing a greater role in regulatory stress testing. Richard Barfield explains how they can add the most value.

Looking ahead to IFRS 9

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Banks will need new data and techniques for forecasting expected credit losses when the revised IFRS 9 is introduced from 2018. Tony Clifford assesses the implications for risk reporting.

An eye on the horizon

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Banks have completed their first round of viability statement reporting. Vincent Papa reviews the reports of five big firms.

People planet profits

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Financial resilience and sustainability are integral to the success of Triodos Bank. James Niven explains its alternative business model and the benefits of transparent business reporting.

Moving the diversity dial

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Calls for improvements in the detail and comparability of diversity disclosures are getting louder. Research suggests that greater executive-level commitment to public targets is needed, writes Dawn Cowie.

Staying fit and proper

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Internal audit teams are being asked to provide assurance that regulated staff are properly certified. Charlotte Henry explains what’s expected.

The ledger of the future

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Could blockchain technology be the next step in the evolution of ledgers? Dawn Cowie speaks to Charles Cooper, managing director at R3, about the development of this technology.

Risk cocktail

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As companies grow more connected, cyber attackers become more sophisticated. Deloitte’s David Wallis explains what this means for the role of the external auditor.

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