«Innovating Education and Educating for Innovation / THE POWER OF DIGITAL TECHNOLOGIES AND SKILLS»

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«The Future of Jobs Report»

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No site da IFAC:

«Professional Skepticism: The Heart of Audit

by Katharine Bagshaw, Manager, Auditing Standards, ICAEW | September 6, 2018 

Most of us who trained as auditors never really lose the urge to question numbers. The temptation to ask on what basis they were calculated, to generally prod and poke around, and to make sure that they are what they appear to be, becomes instinctive.

Skepticism it not just at the heart of auditing, it is in the heart of most auditors, a fact that is not obvious to outsiders given the various calls for auditors to exercise more skepticism, particularly when the pressures of deadlines and budgets are brought to bear and doing the right thing becomes more of a challenge. 

Firms are well aware of this. They use the insights of behavioral psychology, particularly as relates to the various forms of bias, to build checks and balances into the system to ensure that skepticism is in fact applied consistently throughout the audit and across the practice. 

The ICAEW’s report, Scepticism: The Practitioners’ Take, aims to move forward the debate on skepticism by offering insights from real auditors and people who work with them. Based on a series of interviews with practicing auditors, training providers and audit regulators, the report sets out the views of those with first-hand audit experience who deal with the pressures of deadlines and budgets.

It explores who is responsible for skepticism, how to improve it, and what firms are already doing to try and encourage it. These are some of the key messages: (...)». Continue a ler. 

«SUBNATIONAL GOVERNMENTS AROUND THE WORLD / Structure and Finance»

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«IBP’s 2015 Annual Report: Strengthening Foundations. Pushing Boundaries».

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«World Bank Group | The crucial role of Integrated Reporting»

Reforçando o video: «Introducing the Public Sector Pioneer Network Public sector organizations are being increasingly challenged with maintaining or improving outcomes within the same or reduced resources. Communicating how, and how well prepared they are, to achieve this will be critical to public accountability. Participants in the Public Sector Pioneer Network will share views and experiences on how can be adapted to be fit for purpose for the public sector, with the end goal of improving transparency and building trust.. The network is an opportunity for public sector organizations to use to understand and clarify the connectivity of the information they already publish. It will focus on how they can adapt the International Framework to present a more complete and coherent picture».  Leia mais.

E sobre o Relatório integrado visite O ISCAL É VERDE.

Por exemplo:

«A Directors' Guide to Integrated Reporting»

IFAC ENCORAJA A ADOPÇÃO DO «INTEGRATED REPORTING»

RELATÓRIO INTEGRADO NO SETOR PÚBLICO

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«Public Sector Innovation»

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RELATÓRIOS | UK | «Department for International Development»

Numa altura em que se estão a refletir os Relatórios das organizações em geral  - veja-se por exemplo aqui -, faz todo o sentido que o façamos  para as organizações públicas, em particular. Iniciando como que este processo de uma maneira mais ou menos organizada, mas sempre flexível, olhemos para o Relatório de um departamento Inglês. O Relatório na integra aqui. De seguida,  imagens da capa, do indice, e de uma página.