← Back to reception

Audit, Accounting & Corporate Governance

Financial landing: turning closure into a real strategic exercise

by
For many financial firms and directorates, the closing of accounts remains an intense moment when balance sheets, tax deadlines, last-minute arbitrations and high time pressure accumulate. However, beyond the regulatory production of the financial statements, the end of the financial year offers a unique opportunity: to operate a structured financial landing, allowing to anticipate the results, to secure ...

Continue reading →

Accompanying the head of business: the accountant, strategic vision in the era of artificial intelligence

by
In an economy shaken by technological change, economic uncertainty and the advent of artificial intelligence, the accountant sees his scope of intervention radically changed. A consultant, analyst, information system architect and strategic vision, he became one of the pillars of enterprise development and resilience. Exploring the metamorphosis of a trade long perceived as technical, but now ...

Continue reading →

Mastering audit diligence: an essential foundation for mission quality according to ISA standards

by
In the contemporary financial ecosystem, characterized by an increasing level of transparency, governance and reliability of information, auditors face a major responsibility: to deliver an opinion based on sound evidence, documented and consistent with international standards. The International Standards on Auditing (ISA) are in this regard ...

Continue reading →

Understanding and Auditing Carbon Credit: A Major Issue for the Accounting Profession

by
In a context where climate transition is a major challenge for businesses, carbon credits and emission allowances now occupy a strategic place in accounts, sustainability relationships and societal accountability discourses. Yet, behind these instruments, presented as simple "carbon units", are complex mechanisms, ...

Continue reading →

Islamic finance and classical taxation: challenges, contradictions and impacts for accountants

by
The rise of Islamic finance in a global environment dominated by interest-based tax and banking mechanisms creates a zone of friction that accountants must now master with precision. If Islamic principles of financing: ban on the riba, real asset requirement, risk sharing, offer a coherent and ethical economic architecture, ...

Continue reading →

Risk approach audit: in-depth synthesis of key international standards ISA

by
The global financial audit framework is based on the International Standards on Auditing (ISA), developed by the International Auditing and Insurance Standards Board (IAASB), which is the benchmark in over 100 jurisdictions. ISAs structure a risk-based, rational, proportionate and quality-based audit approach. ...

Continue reading →

INVOCIA: the electronic billing solution for Senegalese companies

by
Anticipating the 2025 Tax Reform Senegal is about to take a major step in modernizing its tax administration: the obligation to issue electronic invoices. This reform, provided for in Finance Act 2025, will require all VAT-paying companies to issue their invoices in electronic and dematerialized form, in accordance with the ...

Continue reading →

Internal control and risk management in the digital age

by
How new technologies and artificial intelligence redefine audit and financial management practices. From compliance to sustainable performance In a world where economic, technological and regulatory threats are increasing, companies no longer have the luxury of facing risks: they must anticipate, measure and control them. ...

Continue reading →

Towards real-time accounting: utopia or inevitable evolution?

by
The digital revolution at the service of more responsive, transparent and intelligent management. A silent revolution is underway There was a time when accounting was limited to a mountain of documents, hours of manual seizure and balance sheets made several weeks after the end of a fiscal year. The accountant lived in the...

Continue reading →

Accounting at the heart of economic transparency in Africa

by
The forgotten but central role of accounting In an African context marked by an increasing need for transparency and responsible governance, accounting remains the foundation of economic confidence. Too often reduced to an administrative exercise, it is in reality the language of transparency, the bridge between internal performance ...

Continue reading →

EnglishenEnglishEnglish
FrenchfrFrenchFrançaisEnglishenEnglishEnglish
🌳 BAOBIZEZ
Subscriber area
This content is reserved for BAOBIZZ subscribers. Log in or register for free.
No account?
BAOBIZZ.COM · An African Perspective on Global Issues
🌳 BAOBIZEZ — First access free. Sign up for unlimited access.