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Banking, finance and accounting industries

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From 'vicious' to 'virtuous' scorecards

Article Abstract:

The scorecard provides a pictorial analysis of the cause and effect relationships in a corporation's strategy. The scorecard points out that financial measurements are not adequate to assess a company's performance. Financial, business processes, customer services and learning/growth objectives are important to determining the performance of a company's vision.

Author: Srinivasan, Cheenu
Publisher: Australian Society of Practising Accountants
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 1999
Methods, Strategic planning (Business)

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Auditing and outsourcing: an issue of ethics

Article Abstract:

There is a trend toward outsourcing professional services which includes hiring the external auditing firm to provide internal auditing services. There is a concern that the independence of the audit will be compromised. The American Institute of Certified Practicing Accountants has guidelines for this activity but Australia does not.

Author: Mitchell, David
Publisher: Australian Society of Practising Accountants
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 1999
Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Management, Contracts, Ethical aspects, Accounting firms, Accounting services, Outsourcing, Internal auditing

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Subjects list: Australia
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