TAILIEUCHUNG - Audit under fire: a review of the post-financial crisis inquiries

The spokes depicted in the diagram are only examples of possible specialty capabilities that may be needed. Spokes are not limited only to specialty areas. If core internal audit resources are required in various geographies or to team with an existing audit unit, a hub and spokes model ensures responsiveness, quality and consistency while eliminating or controlling audit costs. The Hub and Spokes Resource Model, combined with the Flexible Spending Account previously discussed, provide internal audit access to the right skill sets on an as needed basis. As areas of internal audit focus change, the Hub and Spokes Resource Model and the Flexible Spending Account provide the flexibility to ensure. | Audit under fire a review of the post-financial crisis inquiries ABOUT ACCA ACCA the Association of Chartered Certified Accountants is the global body for professional accountants. We aim to offer business-relevant first-choice qualifications to people of application ability and ambition around the world who seek a rewarding career in accountancy finance and management. Founded in 1904 ACCA has consistently held unique core values opportunity diversity innovation integrity and accountability. We believe that accountants bring value to economies in all stages of development. We aim to develop capacity in the profession and encourage the adoption of consistent global standards. Our values are aligned to the needs of employers in all sectors and we ensure that through our qualifications we prepare accountants for business. We work to open up the profession to people of all backgrounds and remove artificial barriers to entry ensuring that our qualifications and their delivery meet the diverse needs of trainee professionals and their employers. We support our 147 000 members and 424 000 students in 170 countries helping them to develop successful careers in accounting and business and equipping them with the skills required by employers. We work through a network of 83 offices and centres and more than 8 500 Approved Employers worldwide who provide high standards of employee learning and development. Through our public interest remit we promote the appropriate regulation of accounting. We also conduct relevant research to ensure that the reputation and influence of the accountancy profession continues to grow proving its public value in society. ABOUT ACCOUNTANCY FUTURES The economic political and environmental climate has exposed shortcomings in the way public policy and regulation have developed in areas such as financial regulation financial reporting corporate transparency climate change and assurance provision. In response to the challenges presented to the .

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