Ahmed Naciri - Internal and External Aspects of Corporate Governance

1.1

Adam Smith, The Wealth of Nations

2.1

The Sarbanes-Oxley Act

3.1

New York Stock Exchange Statement of Corporate Governance Practices

4.1

Microsoft Corporation Audit Committee

5.1

Internal Control Guidance for Directors on the Combined Code

6.1

Harvard University Risk Management System

7.1

IFRS Financial Statements

8.1

Royal Bank of Canada, Report of Independent Registered Chartered Accountants

9.1

Credit-Rating Agencies Around the World

10.1

The Madoff Ponzi Scheme

11.1

The Global Corporate Governance Forum

12.1

The Theory of Moral Sentiments

7.A

Consolidated Balance Sheet at 31 December 200X

7.B

Consolidated Income Statement for the Year Ended 31 December 200X

7.C

Consolidated Cash-Flow Statement for the Year Ended 31 December 200X

3.1

The Most Significant Responsibilities of the Chairman of the Board

3.2

Measures to Be Taken by the Board for Ensuring an Appropriate Corporate Governance System

3.3

Strategic Planning Process

3.4

Risk Identification and Management

3.5

Internal Control

3.6

Oversight of Communications and Public Disclosure

4.1

Airframe KLM, Board of Directors Committees

4.2

Audit Committee Financial Information Review

4.3

Audit Committee Duties With Regard to External Audit

4.4

Audit Committee Actions With Regard to Monitoring Internal Control

4.5

Nomination Committee Duties

4.6

Remuneration Committee Duties

4.7

Potential Standing Committees

5.1

Common Categories of Control Activities

5.2

The Process of Information Identification, Capture, and Distribution

6.1

Risk Table

6.2

Examples of Risk Measurement

7.1

Recognition Criteria for the Elements of Financial Statements

7.2

List of Adopted IFRS

7.3

International Accounting Standards (IAS)

7.4

International Financial Reporting Interpretations (IFRIC)

7.5

International Auditing Standards Adopted by the IAASB

7.6

The Use of IFRS by Jurisdictions

8.1

Report of Independent Registered Public Accounting Firm

8.2

Big Four Accounting Firms Global Revenues for the Year 2007

9.1

Examples of Credit Ratings by the Three Largest Credit-Ratings Agencies

9.2

Ratings Criteria, Agencies Versus Banks

10.1

New York Stock Exchange Regulations: Statement of Corporate Governance Practices

P.1

Trust-mistrust zones.

1.1

The financial hurricane.

1.2

Four failure stories of fraud.

1.3

Classification of corporate governance defense mechanisms.

1.4

Corporate governance defense mechanisms assumed objective.

1.5

Internal control objectives.

1.6

The financial decision-making triangle, IEM model.

2.1

Agency causes.

2.2

Agency consequences.

2.3