... that good corporate governance brings greater investment but there are important disciplines which ensure the strength of corporate governance and which must be firm but evolving to ensure success. © MCB UP Limited 2002 Corporate governance Audit Regulations Disclosure Directors Remuneration...

...Michael Mainelli; Ian Harris The use of a deterministic numeric paradigm in auditing and accounting may well be the root cause of many current problems. This paper argues that risk‐based accounting methods should start using probabilistic inputs which would show resultant distributions as output...

... Credit International business Banking Audit Security With the advent of credit derivatives, there is now an effective and increasingly liquid market for transferring the credit risk attaching to an asset separately from its ownership. Credit risk is now being viewed as a truly tradable...

...Keith Billing The Auditing Practices Board (APB), the audit standard setting body for the UK and the Republic of Ireland, has published a Consultation Draft of a Practice Note “Auditing derivative financial instruments”. Here the project director at the APB explains the thinking behind the guidance...

...Chris Frost Examines outsourcing various functions such as internal audit and suggest caution should be the watchword. Proposes that certain businesses can be improved by outsourcing, in that they may support the overall business. Warns that outsourcing’s objective should be to free up management...