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Andrew Chambers

Adviser, Management Audit LLP, UK
Andrew ChambersAndrew Chambers

Andrew Chambers works for Management Audit LLP advising on corporate governance and internal auditing, and is also a professor at London South Bank and Birmingham City universities. Described in an editorial in The Times (September 15, 2006) as “a worldwide authority on corporate governance,” until 2010 he chaired the Corporate Governance and Risk Management Committee of the Association of Chartered Certified Accountants. Professor Chambers was dean of what is now the Cass Business School, London where he is professor emeritus. He is a member of The Institute of Internal Auditors’ international Internal Audit Standards Board.

Articles by this Author

  • Optimizing Internal Audit
    by Andrew Chambers
    Internal auditing is defined by The Institute of Internal Auditors (IIA) as follows:“Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.”1It is widely accepted...
  • Implementing an Effective Internal Controls System
    by Andrew Chambers
    In some jurisdictions law or regulation may require effective systems of internal control, with serious penalties for irresponsible failure. The Sarbanes–Oxley Act (2002) requires CEOs and CFOs of companies with listings in the United States to certify their assessment of the effectiveness of internal control over reported disclosures (s302) and financial reporting (s404), with penalties of up to $1 million and ten years imprisonment for...
  • Has Financial Reporting Impacted on Internal Auditing Negatively?
    by Andrew Chambers
    It was unfortunate that the Institute of Internal Auditors (IIA) released its first consulting Standards, to add to its already existing assurance Standards, at exactly the time when Enron collapsed. “Implementation Standards” set out how the “Attribute Standards” and “Performance Standards” should be applied in the context of either assurance or consulting work. In 2007 the IIA announced that it had no plans to release further sets of...

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