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Bachelor of Science in Accountancy: Corporate Governance, Business Ethics, Risk Management, and Internal Control

This document discusses key issues in corporate governance such as financial reporting, auditing, remuneration of directors, risk management, and communication with shareholders. It notes that directors should be transparent in financial reporting and audits, executive pay should be fair, and effective risk management systems are important. Ethical conduct and corporate social responsibility are also highlighted as important aspects of governance.

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101 views1 page

Bachelor of Science in Accountancy: Corporate Governance, Business Ethics, Risk Management, and Internal Control

This document discusses key issues in corporate governance such as financial reporting, auditing, remuneration of directors, risk management, and communication with shareholders. It notes that directors should be transparent in financial reporting and audits, executive pay should be fair, and effective risk management systems are important. Ethical conduct and corporate social responsibility are also highlighted as important aspects of governance.

Uploaded by

JherryMigLazaroSevilla
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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BACHELOR OF SCIENCE IN ACCOUNTANCY

CORPORATE GOVERNANCE, BUSINESS ETHICS, RISK MANAGEMENT, AND INTERNAL CONTROL

KEY ISSUES IN CORPORATE GOVERNANCE

Issues in corporate governance where a conflict of interests might be apparent are:


1. Financial reporting and auditing – The directors should be honest and transparent in reporting on the company’s
performance to shareholders, and the external auditors should give an independent opinion of the financial
statements.
2. Remuneration of directors and senior executives – Remuneration policy should be fair and consistent with good
governance practice.
3. Company–stakeholder relations.
4. Risk-taking and the management of risk – There should be effective systems for the management of business risk.
5. Effective communication between the directors and shareholders – Issues in governance are what information
should be reported to stakeholders, and the transparency of reporting.
6. Ethical conduct and corporate social responsibility (CSR)

– END OF MATERIAL –

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