Tech Talk

Mpho Mashatola (Group financial controller for DRD Gold limited): Internal control on financial reporting (JSE listing requirements 3.84 (k) of item 14 of the amendments, Overview of DRD Gold llimited COSO framework, COSO 2013 implimentation, key take-aways) Milton Segal: Effects of COVID 19 on inventory in relation to IAS 2 Ciara: Update on Audit and Assurance ( COVID publications, IAASB updates, legislation ethics and governance, IESBA updates, Practices resources published, Mario Fazekas (CFE Exactech): an overview of ISA 240 the auditor's responsibilities relating to fraud in an audit of financial statements (Characteristics of Fraud, Responsibility for the prevention and detection of fraud, professional skepticism, 8 recommended steps, fraud triangle