Acca Student Podcasts

This podcast looks at two specific items in the Paper P1 Study Guide: Section D1c, which is about describing and assessing the role of internal or external risk auditing; and Section E7d, concerning the nature of a social and environmental audit and the contribution it can make to the development of environmental accounting. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.

This podcast considers two broad types of non-corporate organisation: public sector organisations and charitable/voluntary organisations. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.

From 2013, environmental reporting will become part of the Paper P1 syllabus and, therefore, an examinable topic due to its relevance to many discussions around accountability, transparency and sustainability - key themes of the paper. This podcast outlines what environmental reporting is, where it can occur and its advantages and purposes. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.

Internal audit - the control of controls - can feature as a key part of the corporate governance framework of an organisation, and can be viewed as a high level control in response to risk or by considering the detailed work required of internal audit. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.

In the Paper P1 Study Guide, section A3i requires students to (i) explain the meaning of ‘diversity’ and (ii) critically evaluate issues of diversity on the board of directors. This podcast elaborates on this topic by introducing the concept of board diversity and how it may benefit the organisation, followed by a discussion on the possible costs of board diversity. It concludes with a comment on the current regulatory initiatives of board diversity. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.