Depuis le 1er janvier 2024, une nouvelle réglementation concerne la comptabilité des entités à but non lucratif dans l'espace OHADA. Cette réglementation vise à réguler l'organisation financière de ces entités.
Risk management in public, private and association organizations: Option or Obligation?Risk management in public, private and association organizations: Option or Obligation?
SO 31000, published in 2009 and revised in 2018, provides principles and guidelines for risk management. In fact, it defines risk as "the effect of uncertainty on objectives". In other
The Common Schemes of Asset MisappropriationThe Common Schemes of Asset Misappropriation
Occupational fraud poses a significant threat to the organisation's operations, encompassing a range of deceptive activities that exploit the perpetrator's access and opportunities within the victim organisation. The common prevalent
Why Prevent the Financial RiskWhy Prevent the Financial Risk
Since financial risk can be catastrophic for an organisation, its prevention can save the structure from disaster. If it is not identified and managed proactively, its realisation has a deep