ACCA: Technical articles

Internal audit - the control of controls - can feature as a key part of the corporate governance framework of an organisation, and can be viewed as a high level control in response to risk or by considering the detailed work required of internal audit. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.

In the Paper P1 Study Guide, section A3i requires students to (i) explain the meaning of ‘diversity’ and (ii) critically evaluate issues of diversity on the board of directors. This podcast elaborates on this topic by introducing the concept of board diversity and how it may benefit the organisation, followed by a discussion on the possible costs of board diversity. It concludes with a comment on the current regulatory initiatives of board diversity. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.