"The auditor assesses inherent risk using information obtained from performing risk assessment procedures and considering the characteristics of the accounts and disclosures in the financial ...

If you have to carry out several appraisals, consider preparing a standard template that can be filled in prior to the appraisal, which will help to form a basis for the process. Any good staff ...

A new study suggests your workplace coffee machine may increase your risk of heart disease due to its brewing method. Getty Images “The filtering process is crucial for the presence of these ...

For their boards and regulators — as well as the reinsurance companies to which they may lay off their longevity risk — staying sanguine may not be an option for much longer.

This report outlines the outcomes of the first pass risk assessment. It identifies 56 nationally significant climate risks facing Australia, and a subset of 11 priority risks for analysis in the ...

Removed from the FATF lists but still on the EU list. From 22 January 2024, HM Treasury amended the definition of ‘high-risk third countries’. Regulation 33(3)(a) of the Money Laundering Regulations ...