Étiquettes

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Bâle III & Solvabilité II

Eléments de réglementation

The King Code of Corporate Governance has been a fine source of principles and practice for governance, including risk, assurance, and compliance, ever since its initial release.

The Institute of Directors in Southern Africa has released for comment the draft of King IV, Report on Corporate Governance for South Africa 2016. (My thanks to Quinton van Eeden for sharing the draft with me.)

I recommend the document to all board members, senior executives, and risk and assurance practitioners.

I will highlight and comment on a few excerpts of note from the Introduction and Foundational Concepts section. But please read the entire document.

The Draft Code includes a number of principles, with explanatory detail and guidance. I highly recommend it as a tool for evaluating the effectiveness of your own organization’s governance, including risk management, compliance, and assurance (including internal audit).

Source – Internal Auditor, Normans Marks (21/03/16) : http://flip.it/zG.qw