In February 2014 the Association of Chartered Certified Accountants (ACCA) published a consultation paper entitled "Creating value through governance - towards a new accountability". The consultation was open for comment until 31 August 2014 and following the consultation period the ACCA intends...

Over a decade and a half into the 21st century and a growing number of stakeholder groups now share a reasonable expectation: that their organisations should be capable of delivering long-term stakeholder value. From a stakeholder perspective, the promise of sustainable value delivery should be...

Protecting the organization requires integrating multiple disciplines into a single defense framework. The delivery of sustainable stakeholder value in the 21st century requires internal auditors to focus on both value creation (offense) and value preservation (defense). While internal audit's...

During a period of increasing turbulence and uncertainty in the corporate world, this timely paper contains the complete body of work addressed in the quot;Corporate Defense Insights: Dispatches from the Front Linequot; Qamp;A series (individually published at the RiskCenter throughout the...

Stakeholder groups appear to intuitively understand that logically the delivery of sustainable long-term value requires a healthy focus on value creation and on value preservation. Historically organizations have explicitly addressed the value creation imperative at a strategic level through...

This paper begins by comparing the concept of defense in both the sporting and corporate worlds. It then identifies the critical components which constitute an organization's program for self-defense, namely governance, risk, compliance, intelligence, security, resilience, controls and...

The financial crisis clearly highlighted that stakeholder interests were not adequately defended, and exposed failings in the traditional lines of defense that the stakeholders rely upon to defend their interests. This paper identifies these traditional lines of defense and suggests that...

Keynote Address: ACIIA Chief Audit Executive Leadership Forum and IIA India Annual Conference 2013, Mumbai, India, 9th May 2013. The Asian Confederation of Institute of Internal Auditors (ACIIA) is a confederation of eighteen Institute of Internal Auditors (IIA) affiliates in the Asia Pacific...