Browsing Tag
May June 2021
21 posts
How Integrated Thinking Can Support Boards in Creating Long-Term Value
A collaboration between the Malaysian Institute of Accountants (MIA) and the Institute of Corporate Directors Malaysia (ICDM), this Virtual Talk discussed the development of corporate reporting around the world and the material impacts on corporate reporting in Malaysia in the years ahead.
Test of Controls: Effective Methodology to Improve Audit Fieldwork Efficiency (Part 2)
In Part 1 of this article, we have briefly introduced and highlighted the importance of test of controls (TOC), the principles behind TOC as well as the type of TOC and the level of reliability of audit evidence obtained from each type of TOC.