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Displaying 1-30 of 65 results
Exclusive
EU-UK firms shift towards separate compliance regimes
- Article
- 11 Mar 2024
- Thomas Helm
Thomas Helm explores how post-Brexit divergence is forcing firms with both a UK and an EU presence to operate two separate compliance policies and reporting systems.
Exclusive
Ethical failure led to the FTX scandal
- Article
- 01 Jan 2024
- Daniel Butcher
Analyzing aspects of the cryptocurrency exchange FTX's fraud and money laundering scandal highlights the importance of ethics, corporate governance, and internal controls, says Daniel Butcher. Some of the failures at the company included unreliable financial statements, mishandling of confidential data, diversion of corporate funds, poor or no recordkeeping and a lack of control of company cash.
Exclusive
Data protection and privacy class action lawsuits in the UK: the damages conundrum
- Article
- 01 Jan 2024
- Melissa Stock
A review of UK class action lawsuits relating to privacy and data protection — the majority of which have not succeeded.
Exclusive
Quincecare revisited: the Supreme Court decision in Philipp v Barclays Bank UK PLC
- Article
- 01 Jan 2024
- Victoria Judd
A discussion of a recent case in which the Supreme Court confirmed that the Quincecare duty of care does not extend to circumstances where a customer gives explicit instructions to a bank to make a payment.
Exclusive
A better approach to supplier contracts
- Article
- 01 Dec 2023
- David Frydlinger, Oliver Hart, Kate Vitasek
Traditional purchasing contracts don’t work in complex strategic relationships where the parties are highly dependent on each
other and flexibility and trust are required. The authors describe a formal relational contract which companies can use instead. A formal relational contract lays a foundation of trust, specifies mutual goals, and establishes governance structures to keep the parties’ expectations and interests aligned over time. Article includes model wording and the table 'Which type of contract is right for you?'.
Exclusive
Navigating AI: a pragmatic guide for corporate boards
- Article
- 01 Oct 2023
- Chris Smith
The article focuses on how the exponential growth of artificial intelligence (AI) across various sectors is compelling boards to redefine their roles in providing oversight and guidance on AI strategy and risk management. It emphasizes the importance of a human-centred approach to AI, aligning strategic decisions with an organization's mission and values, addressing ethical dilemmas, intellectual property concerns, and privacy challenges.
Exclusive
Navigating ESG litigation
- Article
- 04 Sep 2023
Recent environmental, social and governance (ESG)-related UK court cases provide insights into the impact on corporate accountability. The article reports on the ripples generated by the UK's McGaughey & Davies v USSL ruling; a pivotal claim presented by the plaintiffs had asserted that USSL's directors transgressed their duties by failing to implement a strategy for departing from fossil fuel-related investments. Similar claims played out in the ClientEarth v Shell case.
Exclusive
Getting data sorted
- Article
- 25 Jul 2023
- Stephen Pritchard
The article focuses on data classification as a pre-requisite for data protection, security, and compliance, and it explores the tools available for data classification, including offerings from major tech companies as well as open-source options. It mentions these tools use machine learning and artificial intelligence to automate data classification, ensuring accurate data management and governance.
Exclusive
ICO under fire for taking limited action over potentially life-threatening data breaches
- Article
- 04 Jul 2023
- Sebastian Klovig Skelton
The article focuses on criticism directed towards Information Commissioner's Office (ICO) for its limited enforcement action against Thames Valley Police (TVP) and the Ministry of Justice (MoJ) regarding serious data protection failures that jeopardized the safety of witnesses and prisoners.
Exclusive
Fraud brainstorming sessions and interviews in a remote world: Initial evidence
- Article
- 01 Jul 2023
- Gillian Rose Barnes, Dana R.Hermanson
This study provides initial evidence of how the sudden transition to remote work during the pandemic in March 2020 affected auditors' fraud risk assessment processes. The authors explore how auditors performing fraud-related interviews perceive the virtual process in comparison to pre-pandemic processes. The interviews also suggest that the remote environment is enhancing auditors’ personal flexibility but impairing the training of newer auditors.
Exclusive
Managing people's data ethically
- Article
- 01 Jul 2023
- Michael Segalla, Dominique Rouziès
Article discusses how Ai-driven decisions have led to discrimination against women and minorities in recruitment, criminal sentencing, medical diagnosis and credit approval and led to thousand of fines under GDPR. An overview of a robust ethical review is given and the 'Five Ps of ethical data handling'
Exclusive
UK cryptoasset financial promotion rules: a paradigm shift
- Article
- 26 Jun 2023
- Konstantinos Adamos
Konstantinos Adamos of Revolut explains the changes the UK's cryptoasset financial promotion rules bring to the crypto market, and how firms should prepare.
Exclusive
UK anti-greenwashing rule to fill conduct gaps
- Article
- 19 Jun 2023
- Thomas Helm
Thomas Helm explores how market participants expect the FCA’s new anti-greenwashing rule to remove any lingering ambiguity around sustainability claims.
Exclusive
Generative AI at watershed moment with spate of legal challenges
- Article
- 13 Jun 2023
- Andrew Kersley
The article focuses on the legal challenges surrounding generative artificial intelligence (AI) and its implications for copyright laws, data protection, and the control of personal data. It also discusses the concerns related to the use of copyrighted data for training AI models and the potential impact on cultural industries.
Exclusive
Resiliency and strategic risk management: Protecting strategic value includes a mix of metrics, cybersecurity, reputational risk management, and more
- Article
- 01 May 2023
- Mark L.Frigo, Dennis H.Chookaszian
The authors discuss how CFOs and boards can support strategic resiliency and risk management skills as core competencies for creating and protecting long-term value. In a conversation together, they look at tools for long-term value creation, cybersecurity and resiliency, strategic resiliency and risk assessment, reputation risk, skills for business leaders, strategic life-cycle analysis and lessons on resiliency from bank failures.
Exclusive
Navigating foreign investment restrictions: spotlight on the EU and UK
- Article
- 01 Jan 2023
- Samantha Mobley, Farin Harrison
An article exploring the foreign investment review regimes in place in the UK and EU. According to the author, affected parties ought to understand the rules and develop an appropriate regulatory strategy, in order to minimise the risk of delays or failed transactions.
Exclusive
Data classification: what is it and why do you need it
- Article
- 15 Nov 2022
- Stephen Pritchard
The article explains why data classification is vital to organisations. Topics discussed include tracking of information based on its sensitivity and confidentiality, key elements of a data classification policy, and compliance with regulations such as the General Data Protection Regulation (GDPR). Also mentioned are the basic principles of data management, namely confidentiality, integrity, and access.
Exclusive
High cybersecurity risks demand a proactive defense
- Article
- 01 Oct 2022
- Irene M Walton
The article discusses cybercrime and data breaches, which are considered major threats for accountancy firms. Topics include the increase in incidences of breaches that featured ransomware or extortion since 2018. Some of the major defences that should be considered are also mentioned.
Exclusive
Citi wins age discrimination appeal with ex-banker called 'old' at age of 55
- Article
- 14 Jul 2022
- Katharine Gemmell
The bank Citigroup Inc. has won part of its appeal in a discrimination case brought by a former banker who was made redundant after allegedly being called 'old' at the age of 55. Niels Kirk, a managing director at Citi, had previously won his unfair dismissal suit against the bank in 2020 and was awarded nearly £2.7m ($3.2 m). However, the Employment Appeal Tribunal appeal judges ruled that the lower tribunal had not given due consideration to the relatively small age gap between Kirk and his colleagues.
Exclusive
Tips for taking cyber cover
- Article
- 12 Jul 2022
- Paul Furtado, Jim Mello
The article offers suggestions for taking cyber security insurance and emphasises that transferring risk to an insurer doesn't mean you are risk-free. You should look carefully at what is not included in your cyber insurance cover.
Exclusive
CFOs can help mitigate fraud risk
- Article
- 01 Jul 2022
- Daniel Butcher
CFOs who play an active role in fraud prevention help mitigate their organization’s risks related to unethical conduct. The article suggests steps that senior finance professionals can take to prevent fraud or at least mitigate the risk of it occurring in their organization.
Exclusive
Risk and CEO hiring
- Article
- 01 Jul 2022
- Aiyesha Dey
The author has studied the ways in which the lifestyle behaviours of CEOs - in particular, materialism and a propensity for rule breaking - may spell trouble for a company. Her research has found some intriguing links: Firms led by CEOs with even minor traffic tickets or excessive spending habits are disproportionately prone to fraud, insider trading, and other risky business activities. In this article Dey outlines the evolution of this work and suggests that boards should pay attention to executives’ off-the-job behaviour.
Exclusive
Swearing at work
- Article
- 01 May 2022
The article highlights a recent study that has observed a shift in the language used in the workplace, which may be linked to a post COVID-19 rise in working from home. The article delves into the idea that employees tend to take cues from their managers, making it crucial for both managers and employees to have a clear understanding of what is deemed appropriate. It also looks at the circumstances in which employees can be dismissed for swearing at work (within the context of Australian law).
Exclusive
Use small nudges to avoid employee misconduct
- Article
- 01 May 2022
- Tijs Besieux, Femke de Vries, Wieke Scholten
Behavioural nudges can complement traditional methods of risk management. The authors of this article draw on their experience advising some of Europe’s largest financial institutions to present an alternative approach to compliance that is based on the principles and discoveries of behavioural psychology.
Exclusive
US offers concessions on surveillance and privacy as Privacy Shield successor agreed
- Article
- 05 Apr 2022
- Bill Godwin
The article discusses agreement of data privacy framework allowing transatlantic data transfers. The agreement was made after United States offered concessions on surveillance and new rights of redress for European Union citizens. The Trans-Atlantic Data Privacy Framework promises an end to two years of legal uncertainty for companies relied on privacy shield.
Exclusive
Irish data watchdog calls for 'objective metrics' for regulation of big tech
- Article
- 08 Mar 2022
- Bill Godwin
Article looks at complaints that Ireland's Data Protection Commission (DPC) is failing to stand up to big tech companies which are head quartered in Ireland. The DPC has asked EU regulators to agree on
metrics to measure the effectiveness of data protection regulation.
Exclusive
ICO criticises government-backed campaign to delay end-to-end encryption
- Article
- 01 Feb 2022
- Nill Goodwin
The article reports that the Information Commissioner's Office (ICO) has stepped into the debate over end-to-end encryption (E2EE), warning that delaying its introduction leaves everyone at risk – including children. It mentions that the privacy watchdog said end-to-end encryption plays an important role in safeguarding privacy and online safety, protecting children from abusers, and is crucial for business services.
Exclusive
UK climate risk rules for trustees still evolving: Rigorous retirement plan reporting presents challenges and benefits
- Article
- 24 Jan 2022
- Hazel Bradford
UK pension plan trustees are adjusting to new climate-related reporting rules, with more changes from regulators expected to come.
Exclusive
Cloud storage compliance pitfalls
- Article
- 18 Jan 2022
- Stephen Pritchard
Article outlines post-Brexit cloud storage compliance issues that could be an issue for organisations. These include the Data Protection Act 2018, the Payment Card Industry Data
Security Standard (PCI DSS) and the Network and Information Systems (NIS) Directive.
Exclusive
Cybersecurity and data privacy: The rising expectations within internal audit
- Article
- 01 Jan 2022
- Derrick Esplin, Ross Johnston, Cindy Greenman, Liahona R.Hepworth
Internal auditors are increasingly expected to be more involved in ensuring cybersecurity measures will protect company and customer data. To do this, internal auditors will need to build relationships with other departments, acquire new skills and pay particular attention to controls meant to detect risks that make it past initial preventative controls.
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