Standards for Internal Control in the Federal Government


Book Description

Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.




Analyzing Banking Risk


Book Description

This book provides a comprehensive overview of topics focusing on assessment, analysis, and management of financial risks in banking. The publication emphasizes risk-management principles and stresses that key players in the corporate governance process are accountable for managing the different dimensions of financial risk. This third edition remains faithful to the objectives of the original publication. A significant new edition is the inclusion of chapters on the management of the treasury function. Advances made by the Basel Committee on Banking Supervision are reflected in the chapters on capital adequacy, transparency, and banking supervision. This publication should be of interest to a wide body of users of bank financial data. The target audience includes persons responsible for the analysis of banks and for the senior management or organizations directing their efforts.




Business Ethics


Book Description




The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022


Book Description

Enabling power: Pensions Act 2008, ss. 28 and 144(2) and (4) & Pensions Act 2014, ss. 43, 54 (5) (6), sch. 18, paras 1, 2 & Pension Schemes Act 2021, ss. 3 (8), 5 (2), 8 (4) (a) (b), 11 (2) (e) (3) (a), 12 (2) (b), 13 (3), 14 (3), 15 (4) (a), 16 (2), 17 (4) (5) (8), 18 (4), 19 (2), 20 (5), 22 (3) (b), 23 (3) (c), 27 (2), 28 (3) (4), 29 (7) (a) (10) (a) (b), 33 (4) (b) (10), 36 (1) (c) (2) (b) (c) (5) (6) (10), 37 (3) (b), 38 (3), 39 (1) (b), 40 (4) (6), 41 (2), 43 (2) (4) (b) (c), 45 (3) (6), 49 (2) (b) (4), 51 (2) (3), sch. 2, para. 1 (6). Issued: 16.12.2021. Sifted: -. Made: -. Laid: -. Coming into force: 01.08.2022. Effect: 1993 c. 48 modified & S.I. 1996/1715; 2010/772; 2015/879 amended. Territorial extent & classification: E/W/S/NI. For approval by resolution of each House of Parliament













The Occupational Pension Schemes (Charges and Governance) (Amendment) Regulations 2015


Book Description

Enabling power: Pensions Act 2014, ss. 43 (a), 54 (5), sch. 18, paras 1 (1) (2) (a) (3). Issued: 31.03.2015. Made: 25.03.2015. Laid: 25.03.2015. Coming into force: 06.04.2015. Effect: S.I. 2015/879 amended. Territorial extent & classification: E/W/S. General. This Statutory Instrument has been made in consequence of a defect in S.I. 2015/879 (ISBN 9780111135020) and is being issued free of charge to all known recipients of that Statutory Instrument




The Occupational Pension Schemes (Charges and Governance) (Amendment) Regulations 2017


Book Description

Enabling power: Pensions Act 2014, ss. 43, 54 (5) (6), sch. 18, paras 1, 3, 6. Issued: 25.07.2017. Made: 19.07.2017. Laid: 20.07.2017. Coming into force: 01.10.2017. Effect: S.I. 2015/879 amended. Territorial extent & classification: E/W/S. General