What a risk-based audit actually changes
A risk-based approach is not a lighter audit. It is a differently-directed one — and the difference shows up in what management is asked for.
Read insight
Knowledge
Insights that help you stay ahead.
Short, practical pieces on audit, tax, finance, business, governance and technology — drawn from the way we actually work.
All insights
Reading by discipline.
These are general commentary, not advice on any specific matter. They contain no statement of law, regulation or tax rates. For your own circumstances, speak to us.
Tax is a calendar, not a deadline
Organisations that treat tax as a year-end event pay for it twice: once in the position they can no longer take, and once defending the one they did.
Read insight
The feasibility study that survives
Most feasibility studies are written to secure approval. The useful ones are written to be re-read two years later.
Read insight
Operating problems arrive as reporting problems
Before an organisation can fix a margin, it has to be able to see it. Surprisingly often, it cannot.
Read insight
The quietest governance risk
Registers and returns rarely make it onto a board agenda — until a transaction, a dispute or an inspection makes them the only thing on it.
Read insight
When the sample stops being the constraint
Computer-assisted audit techniques change a basic assumption of assurance work: that you can only look at some of it.
Read insightNo insights in that category yet.
Start a conversation
Have a question these raise?
If something here is relevant to a decision you are taking, the useful next step is usually a short conversation rather than more reading.