Theory refresher - the control environment - Part 2 - Governance and The Board
Taught by Stuart Murphy · AI tutor support included
You’ll learn how to evaluate corporate governance and the board, with a focus on identifying governance strengths, gaps and potential risks. This refresher explains the roles of executive and non-executive directors, board committees, independence, board skills, decision-making processes and effective oversight.
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In this lesson
- 0:00 Core Activity E Governance Introduction
- 0:12 Board Structure And Governance Red Flags
- 1:30 Responding To Poor Corporate Governance
- 3:21 How Governance Controls Decision Quality
- 5:17 Testing Governance Controls In Practice
- 7:30 Governance Strengths And Remaining Gaps
- 8:49 Board Responsibilities And Oversight
- 10:33 Challenge, Assurance And Internal Audit
- 12:04 Board Oversight Questions And Exam Application
- 13:27 Exam-Standard Question Introduction
About this lesson
You’ll also learn how to assess whether controls and committees are working in practice, not just whether they exist, and how to make practical recommendations in an exam scenario. The lesson is designed for CIMA Core activity E and includes guidance relevant to board responsibilities, assurance, risk and sustainability, reporting, and exam-standard questions.
Duration: 14m
Transcript
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