Corporate governance developments in the UK

 "Initial corporate governance developments in the UK began in the late 1980s and early 1990s in the wake of corporate scandals such as Polly Peck and Maxwell. Financial reporting irregularities led to the establishment of the ‘Financial Aspects of Corporate Governance Committee’ led by Sir Adrian Cadbury. The resulting Cadbury Report published in 1992 outlined a number of recommendations around the separation of the role of the chief executive and chairman, balanced composition of the board, selection processes for non-executive directors, transparency of financial reporting and the need for good internal controls. The Cadbury Report included a Code of Best Practice and its recommendations were incorporated into the Listing Rules of the London Stock Exchange.

Following Cadbury, a ‘Working Group on Internal Control’ was established to provide guidance to companies on how to comply with Principle 4.5 of the Cadbury Code ‘reporting on the effectiveness of the company’s system of internal control’. This led to the publication of the Rutteman Report in 1994 on ‘Internal Control and Financial Reporting’.

In 1995, following concerns about directors’ pay and share options, the GreenburyReport recommended extensive disclosure in annual reports on remuneration and recommended the establishment of a remuneration committee comprised of non-executive directors"...

la suite de cet inventaire est en ligne sur:

http://www.icaew.co.uk/index.cfm?route=112276

Tout d'abord, mes sincères remerciements au webmaster du blog B3B  pour le signalement de ce document trouvé lors d'une activité de veille. l'adresse du blog B3B : http://blog.b3b.ch/

.

Ensuite notre recommandation de la lecture de ce manuel surtout aux dirigeants d'entreprises qui n'auraient qu'une idée vague du concept  de Contrôle Interne.

.

Enfin nos remerciements à l'Etat de Genève, auteur de cette contribution à la clarté.

ce document de 117 pages est téléchargeable à l'adresse :

http://ddata.over-blog.com/xxxyyy/0/32/13/25/manuel-controle-ce-13-12-06.pdf

Site officiel de l'Etat de Genève

http://www.geneve.ch/chancellerie/conseil/2005-2009/ppresse/2006_1213.html

SOLVENCY II

The Main Changes

Basic design

The first two columns compare the Solvency I and Solvency II regimes in terms of the regulatory requirements. The third column depicts the economic capital model that a firm might use to run the business which is known as the Internal Risk and Capital Requirement (IRCA).

http://www.solvencyii.co.uk/pillars.pdf

Sur le site de l' IUA of London

http://www.solvencyii.co.uk/mainchanges.html

"Le présent manuel a été rédigé afin de répondre aux besoins des auditeurs et du personnel d'encadrement. Il explique en termes généraux comment les audits de la performance doivent être planifiés et réalisés, et les rapports correspondants établis "

Un deploiement sous COSO

Version française.

Un manuel téléchargeable  à cette adresse :

http://eca.europa.eu/audit_approach/performance_audit_manual/doc/performance_audit_manual_fr.pdf

ou ici :

 http://ddata.over-blog.com/xxxyyy/0/32/13/25/performance-audit-manual-fr.pdf

Le site d'origine :

http://eca.europa.eu/audit_approach/audit_approach_index_fr.htm