The International Accounting Standards Board (IASB) is seeking comment on proposed guidance that seeks to clarify when a financial instrument should be classified as a liability or as equity.
Linking enterprise risk management practices with strategy remains a challenge for companies, who say risk environment continues to grow in complexity.
By embracing new technologies and developing new skills in their own operations, internal auditors can develop a point of view on new risks and deliver value to the organisation.
The percentage of audits with at least one inspection finding fell slightly from the previous year, according to a global survey of audit regulators taken in 2017.
