How carbon offsets can help achieve net-zero carbon emissions. City Talk Alan Simpson CA explains the use of carbon offsets as a means of achieving net zero carbon emission Carbon offsetting is an activity that compensates for, or balances out, greenhouse gas emissions generated by an organisation through its activities and operations. These offsets (or carbon credits) are expressed in tonnes of carbon dioxide (CO2). Each [...]
Internal audit: to outsource or not? City Talk Alan Simpson CA looks at the types of outsourcing arrangements often used and reviews the pros and cons of outsourcing internal audit. Traditionally, internal audit work was undertaken mainly by in-house teams. Through time this has changed and now many organisations outsource, either completely or partially, their internal audit function. Modern internal audit functions need [...]
Internal audit and its role in corporate governance City Talk Internal audit plays a key part in the corporate governance environment. Alan Simpson CA considers its role. The board of directors is ultimately responsible for the organisation’s effective governance. Corporate governance is the collective name given to the various policies, rules, practices and processes established by authority of the board to govern the organisation effectively, [...]
