What are the AIFRS changes?

Just a note I’ve prepared based upon my PhD project.  You’ll either get it or you won’t. AIFRS Changes At the core, AIFRS is made up of two factors:  Auditing Standard changes (ASA’s) and Australian Accounting Standard changes (AASB’s). Therefore, there are two components impacting upon IT audit methodology: More information to be recorded by …

Continue reading ‘What are the AIFRS changes?’ »

Satyam: A warning to IT outsourcers everywhere

Well holidays are nearly over.  The beard lasted two weeks or so before I decided to go back to my good old cleanshaven self.  At least I know now that I’m about two weeks from a dreadful beard and three weeks from a really bad one. First topic that catches my eye at the moment …

Continue reading ‘Satyam: A warning to IT outsourcers everywhere’ »

An introduction to the Carbon Emissions Reporting regime in Australia

This is a blog post from a CPA Australia Carbon Emissions Reporting Discussion Group meeting – the inaugural meeting – that I attended on 18th November 2008.  Danny Power from PwC is the convenor.  There will be an election of office-bearers at the end of the next meeting.  The topics under discussion are going to …

Continue reading ‘An introduction to the Carbon Emissions Reporting regime in Australia’ »

Accounting for the Emission Trading Scheme

As part of the good old PhD, I’m looking at some of the impacts of reporting changes around the adoption of IFRS in Australia upon audits.  As part of this, I’m taking a look at accounting for the Emissions Trading Scheme – mostly because it’s interesting and topical. The Australian Government has flagged an intention …

Continue reading ‘Accounting for the Emission Trading Scheme’ »

Effective business reporting

I’m a great fan of the COBIT and VAL-IT frameworks, but I also like to try and reconcile complex frameworks and make them a bit easier to understand.  I also like to talk in terms of people, process and technology, as I think that conceptually we can easily get our heads around it, and it …

Continue reading ‘Effective business reporting’ »