... as described above. Materiality cannot be based on recorded balance sheet values alone, as derivatives may have little impact on the balance sheet even though significant risks may arise from them. © Company 2002 Financial reporting Risk management Outsourcing Internal controls Audit...

...Vicky Kubitscheck The author considers the issue of business continuity planning and asks whether it can cope with the emerging risks of a new century and whether it fits with the move to an enterprise risk approach. She assesses all the many risks involved from outsourcing to reputation risk...

...Andy Winterton Considers the issue of outsourcing the bank’s corporate treasury function. Looks at the benefits and disadvantages involved. Discusses the way in which outsourcing can be achieved. Explains the value of currency overlay. © MCB UP Limited 2000 Outsourcing Banking Treasury...

...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...