ICAEW's Audit and Assurance Faculty brings you the latest technical updates on developments in auditing and assurance, financial reporting and ethics. Please note Only Audit and Assurance Faculty members and Faculties Online subscribers have access to these technical updates.
Articles and features
Office workers have all got used to working virtually, but now many people are working in a hybrid arrangement. Hybrid working could create a number of control issues leading to operational risks and financial losses.
Our roundup of regulatory news.
Our roundup of regulatory news.
Guidance and reports
It is recognised that an effective culture can reduce risk and improve performance of an organisation, and that the success or failure of the culture is greatly influenced by its leaders. This guide, written by Jenny Jones, explores different leadership styles and the impact they can have on organisational culture.
What steps can and should audit committees, audit regulators, investors and auditors in the UK take to improve audit quality? This essay from the Audit and Assurance Faculty examines audit quality in terms of ownership, behavioural aspects, and structural drivers.
This guide, written by Jenny Jones, explains the importance of organisational culture and why businesses must get it right. It considers the benefits of a new metrics-based approach to measuring culture, and how the data gathered can support the organisation as it evolves.
Webinars and other recordings
Sophie Black, Partner at Mercer and John Davies, Associate Director at EY share their views on the value and importance of culture in an organisation. Both speakers share details of their research into organisational culture and how culture can be measured.
Ian Foxley, whistleblower and Dino Bossi, Addveritas share their views on the benefits of whistleblowing and the system that should be in place to support people.
Jennifer Janson, Six Degrees and Jamie Harley, PwC discuss the potential impact of social media on reputation, how best to manage this risk and use social media to the benefit of the organisation.
Podcast: Hear some insights from a range of different perspectives on this important subject. Learn about the importance of being trustworthy, worker representation at the John Lewis Partnership, the role of the media and the rebuilding of trust by the banks since 2008.
Disclaimer: The opinions expressed by external guest speakers in interviews or other publications included on this website are, by their nature, those of the speaker. They are not necessarily fully endorsed by the ICAEW or purport to reflect the official policies and views of the ICAEW or its members.
Bloomsbury Core Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.
A chapter focusing on the board's role in reviewing their company's culture, ethics and behaviour.
A chapter on talent management, creating a constructive corporate culture, performance management and reward strategy.
The Library & Information Service provides a collection of eBooks as a benefit of membership. Please note that ICSA publications are only available to ICAEW members and ACA students. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact email@example.com
This book takes the form of a 13-point practical manifesto arguing that the fast-changing financial services world urgently needs to rethink the whole of its approach to marketing. The thirteen chapters look at the key components of the new approach.
A collection of stories about how inadequate governance and flawed culture caused a massive destruction of shareholder value.
Guide to marketing from a US perspective.
Guide to the duties of modern finance directors. Chapter 16 deals with investor relations, including: shareholder engagement; inside information; corporate ethics and corporate culture and corporate social responsibility.
This title provides guidance on combining human resource management with business strategy. This chapter looks at strategies that develop processes that support the achievement of business goals and a positive culture.
An introduction to business ethics.
Business management for students and working professionals.
The Library & Information Service provides a collection of articles as a benefit of membership. Please log in to view these articles. If you are unable to access the articles, please see our Help and support page or contact firstname.lastname@example.org.
The Japanese pharmaceutical company's investments in human capital and R&D have been linked to a positive correlation with long-term corporate value.
The article explores how strong organisational culture requires cultural intelligence, and importance of organisational culture and the overwhelming role leaders play in building that culture.
Article looks at the business case argument for diversity in the workplace but how there is no evidence that increased diversity makes a company more profitable. The learning and effectiveness paradigm is highlighted as a better model.
Article gives tips on creating an inclusive culture that prioritises diversity, equality, and employee well-being.
Grant Thornton's review of the annual reports of 297 of the UK’s FTSE 350 companies with years ending between April 2019 and April 2020. The section on culture looks at board leadership and company purpose, 'the Tone from the top' and measuring culture . A toolkit for culture reporting is included.
FCA page on culture in governance in the financial services industry. Includes the discussion paper Transforming culture in financials services
20 page paper from EY that looks into the role of boards and the various board committees in governing an organisation's culture.
The guide highlights the difference between the role of the board and the role of the executive team in leading and managing culture, looks at questions that boards might ask of themselves and of their executive and offers a ‘roadmap’ to help boards assess their approach is to governing culture.
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