Issue -10-
Issue -10-
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Hawkamah Journal

Publications

Hawkamah Highlights/Articles
Issue -10-
Issue -10-

BOARD RISK

John Plender

The overarching message is that company law and governance codes are all very well, but incentive structures, agency problems and cultural considerations can be huge obstacles to effective risk management – especially when, as in the financial crisis, the

BOARD AND CFO RELATIONSHIP IN THE OVERALL CONTROL ENVIRONMENT

Roland Sfeir

Most people believe that an internal auditor’s function is the most important tool available to the board of directors in the control environment. In reality, it is often the chief financial officer’s continuous presence and proactive stance that shapes t

CAN AUDIT COMMITTEES TAKE ON NON-FINANCIAL RISK OVERSIGHT?

James E Barbour

This article explores the board’s role in overseeing non-financial risk and examines whether audit committees can take on non-financial risk oversight and whether there is a risk that the audit’s committee’s core work on financial risk would be lost.

INTERVIEW WITH ALISON CARNWATH

Dame Alison Carnwath

She talked to Peter Montagnon about the contribution audit committees make to boards and corporate governance.

AUDITING IT GOVERNANCE

Osman Azab

IT Governance is an integral part of enterprise governance. As a subset discipline of corporate governance, it focuses on information technology (IT) systems and their performance as well as risk management.

BOARD COMPOSITION UNDERPINS GOOD RISK MANAGEMENT

Johan Brand

This article is intended to stimulate a constructive discussion around the boardroom table on the value that independent board members might bring. The approach of this article is not academic, but rather it aims to provoke the reader to think, question

RISK AND AUDIT IN THE AGE OF VULNERABILITY

Nik Hasyudeen

The strategic options chosen by enterprises shape their risk profiles, which would also be influenced by their chosen markets and operating environment. In the past few years, VUCA, which stands for Vulnerability, Uncertainty, Complexity and Ambiguity, ha

RISK MANAGERS AND THE MANAGEMENT OF RISK

Horst Simon

The Boards of Directors of organisations continue to face increasing accountability for ensuring their organisations are effectively managing risk.

THE ROLE OF THE CORPORATE SECRETARY IN CONTROL ENVIRONMENT

Alison Dillon Kibirige

The corporate secretary usually has responsibility for making the board aware of its responsibilities for ensuring that the organisation has an effective system of internal control.

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    Sunil Edwards- Group Head of Internal Audit  - Bank of Sharjah

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