Remove filters Clear
Internal Audit: The New Three Lines Model
January 28 2021

Internal Audit: The New Three Lines Model

The IIA released its Three Lines Model in July 2020 as an update to the highly-regarded Three Lines of Defence Model promulgated in 2013. Many practitioners either love it or hate it, while others (including this author) vacillate between the two states.

Internal Audit Governance & Risk Enterprise Risk Management

SEPTEMBER

September 28 2018

New Financial Instruments standard – Impact on Charities

Charities that hold their funds in investments rather than fixed deposits would likely be affected by the changes in the accounting standards; with FRS 109 Financial Instruments having replaced FRS 39 Financial Instruments: Recognition and Measurement from 1 January 2018.

Charities FRS 109 FRS 39 Bonds FVOCI

Cookie Disclaimer

Agree