Enquiring into enquiry

Article Abstract:

The Auditing Standards Board commissioned a project team in May 1995 to study the use of enquiry as a source of audit evidence. The use of enquiry involves interviewing managers to gather so-called soft information. This information, which may be financial or non-financial, is based on planned actions by management and assumptions about upcoming events. The research project team has already talked to such people as senior auditors and senior executives in Canada, the US and the UK, and will announce its findings early 1997.

Research, Auditing, Information management

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Risky business

Article Abstract:

There are effective ways firms can identify effectively the many risks their business faces. A look into the processes use in conducting risk assessment may set the pace towards the right direction. Another, is the pattern to be followed when discussing risk-related issues, that is, a common language for everyone involved in risk assessment. Finally, pooling the many perspectives that may arise not only from within the group of assessor, but from outside groups, like the employees' group.

Management consulting services, Other Management Consulting Services, Risk Management Consulting Svcs, Risk assessment, Evaluation, Study and teaching, Methodology, Research methods, Perspective (Philosophy), Risk management services

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Eyes wide shut

Article Abstract:

Company management is discussed with emphasis on the flow of information in particular to directors. Many directors are often the last to know when problems occur and strategies for improving this are presented.

Management, Corporate directors, Behavior, Business enterprises

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