ANALYSIS: Independent reviewers and reportable irregularities: are you complying?

Are you, as an independent reviewer, reporting identified reportable irregularities? Hayley Barker Hoogwerf gives an overview of the requirements contained in Regulation 29 of the Companies Regulation, 2011, and provides practical guidance on the application of these requirements The Companies and Intellectual Property Commission (CIPC) has raised concerns that independent review practitioners are not complying…

SPECIAL FEATURE: LEADERSHIP

Decoding leadership What really matters Isn’t this what it’s all about? The quest to becoming a great leader Decoding leadership: What really matters New research suggests that the secret to developing effective leaders is to encourage four types of behaviour. By Claudio Feser, Fernanda Mayol and Ramesh Srinivasan Telling CEOs these days that leadership drives…

July 2016

Editor’s letter Great leaders = a vision for success We all have had the opportunity to meet and/or be inspired by great leaders. And you’ll agree that not two of them are alike: they have different personalities and life stories. Some can be very charismatic, some modest. They will have grown up in different environments…

SPECIAL REPORT: RISK MANAGEMENT

Understanding risk culture Robo risk reduction Risk-taking for small businesses Businesses face changing risk landscape UNDERSTANDING RISK CULTURE Understanding more about an organisation’s risk culture and how effective it is in supporting business performance can provide actionable insights helping organisations better leverage their risk management investments and drive improved organisational outcomes. By Mark Victor What really happens…

COVER STORY: A VISIONARY AT 16

Brooks Mparutsa CA(SA) achieved at an early age his lifelong international ambition to uplift Africa when he was appointed Hollard’s Executive Director: International from 1 January 2016. He discusses his real passion for Africa with Eamonn Ryan At the tender age of 16, Brooks Mparutsa made a decision to become a CA(SA) and a business…

ANALYSIS: Audit quality: The global quest for the best indicators

‘Audit quality indicators’ are emerging as a means of evaluating audit quality and providing more transparency about audits and audit firms – to the benefit of the firms themselves and to support boards and audit committees in discharging their oversight responsibilities. By Constance Kawelenga and Willie Botha The adoption of two separate International Standards, namely…