ICAEW film dramas provoke discussions and challenge mindsets about how to deal with difficult decisions and topical issues in business situations. Our films are used around the world to support training needs and business development opportunities.
Without Question focuses on the importance of professional scepticism and extends the scrutiny of behaviours to tax advisors as well as auditors. It probes issues such as reliance on experts, accounting estimates and confidentiality. This film also examines conflicts within a family owned company, its difficult transition to become a listed entity and the struggle of founding shareholders with the loss of control and of new independent directors in asserting control and good governance.
This 35-minute film follows the story of two turbulent years in the life of a fictitious company called D-Merton and how it was brought to its knees by the actions of its executive directors, the lack of vigilance and courage by its board of directors and failure by the company’s auditors to identify and investigate red flag issues. False Assurance will prompt discussions on many issues including how to deal with difficult relationships, how to navigate ethical dilemmas, risk management, the evaluation of cyber security risks and the need for quality checking.