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Purpose – This paper seeks to consider the first ever report by the National Audit Office (NAO) on the economy, efficiency and effectiveness of the Financial Services Authority (FSA). Design/methodology/approach – This paper reviews the NAO's report and the FSA's response. Findings – The...
Persistent link: https://www.econbiz.de/10014870082
periodically conducted service range auditing process, which is often documented and computer‐aided. The audit is operationalised … service range auditing process is not static but dynamic. As such, the relative importance of the audit criteria used varies …
Persistent link: https://www.econbiz.de/10014722210
of higher education, and the pivotal territory of financial services, accounting and auditing also are treated.  …
Persistent link: https://www.econbiz.de/10014932408
Purpose – The purpose of this paper is to distinguish between corporate accountability and corporate governance, explore the development of corporate accountability and examine the role of the tripartite audit function in securing this accountability. Design/methodology/approach – A...
Persistent link: https://www.econbiz.de/10009350154
Purpose – The purpose of this paper is to distinguish between corporate accountability and corporate governance, explore the development of corporate accountability and examine the role of the tripartite audit function in securing this accountability. Design/methodology/approach – A...
Persistent link: https://www.econbiz.de/10014929152
Purpose – Boards are a central feature in any discussion of corporate governance. Following the adoption of corporate governance principles in the public sector and the non‐profit sector, boards have become a central feature of these entities too. The purpose of this paper is to explore the...
Persistent link: https://www.econbiz.de/10014695917
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