Auditors in a changing regulatory environment
Purpose – The purpose of this paper is to describe how corporate responsibility, at the best of times, is taken for granted, and at the worst of times, becomes a much maligned concept.Design/methodology/approach – Describes how the regulatory landscape is rapidly changing and outlines several conditions that must exist or be achieved to ensure the stability of financial institutions through a better system of regulation and monitoring and rapid intervention, where intervention is called for.Findings – There is a need for greater clarity as to the role of auditors and as to the expectations of regulators.Originality/value – Highlights how, for regulators, auditors and stakeholders, the issue of the role of auditors in a changing regulatory climate is an important subject that deserves special consideration.
The role of boards in preventing economic crime
Reviews the progress in implementing better governance in companies worldwide; company boards have a vital role to play in this. Examines how the typical board functions in a commercial company, including the interests that make it up: shareholders and other stakeholders, executives and independents. Stresses the importance of defining the board’s role in order to increase its awareness of its responsibilities. Outlines principles for ensuring the board’s quality, including the independent members, who are especially well placed to evaluate objectively and frankly the decisions of their colleagues who are actually running the company.
Religion and school
The report presents and argues in favor of the thesis that the secular school offers no alternative in modern society. Simultaneously, the author displays the basic contours of spiritual physiognomy of such a modern school which in many ways differs from the, school we know in this country. The school the author pleads for does not decide among various contents that influence forming of the young, within which the line is established between theism - atheism, but, on the contrary, pleads for the principle of humanistic education. The predominant here is the notion of methodological skepticism which marks the principle by which the process of education should be realized as though there were no God, or - which is on the same level - as though there were God. Out of this basic principle any others upon which the concept of modern secular school the author pleads for is established can be drawn. It ought not to neglect the rich, scientifically confirmed knowledge on the phenomenon of religion and atheism, which should be, presented in all school subjects where the contents allow for it as well as the Religious Culture should be introduced as a compulsory subject. By introducing this subject as a collection of knowledge on the phenomenon of the, religious, we would avoid imposing a particular religious culture as an attitude, behavior, belief and evaluation.