When invoices are raised, priced and posted without human intervention, the control that matters is not a signature. Four questions worth asking your own team.
Preparing for your first statutory audit: a practical checklist
Most of what determines how a first audit goes happens before an auditor is appointed. What to have in place, and why opening balances are the hidden cost.
Transfer pricing documentation in Botswana: what a defensible file looks like
Documentation is now expected to exist before BURS asks for it. What a defensible transfer pricing file contains, and the three mistakes we see most often.