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  1. #WeGatherTheThoughts

    Five shades of audit committee involvement

    – April 2021

    The role of the audit committee is more extensive than ever before. It requires not only more time, but also more skills. Here are five illustrations of this development.
    Studying broader topics, understanding the accounting machine, questioning the risks, diving into the system of internal control, and overseeing the auditor’s work, these are some of the sensitive new challenges the committee needs to tackle nowadays.

  2. #WeGatherTheThoughts

    The 3 Lines Model

    – March 2021

    Organizations are human undertakings, operating in an increasingly uncertain, complex, interconnected, and volatile world. They often have multiple stakeholders with diverse, changeable, and sometimes competing interests. Stakeholders entrust organizational oversight to a governing body, which in turn delegates resources and authority to management to take appropriate actions, including managing risk.

  3. #WeGatherTheThoughts

    Balancing the interests of mother and daughter

    – February 2021

    Being the director of the subsidiary of a large corporation is a role that requires a great deal of equilibrium. In such a position, you represent a parent company – or a group – and at the same time you have to apply the perspective of the subsidiary’s own interests.

  4. #WeGatherTheThoughts

    Time for a wakeup call

    – February 2021

    Hubris threatens men and women of power … and fascination threatens those around them.
    Hubris is the excessiveness, the loss of the sense of reality and the vertigo generated by the exercise of power. On the other hand, fascination is the admiration for a hero, captivation by, and eventual subjection to them.

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