Transfer pricing policies are typically established at the commencement of the fiscal year, grounded in prospective financial forecasts and benchmarking analyses designed to uphold the arm’s length principle.

Discover why SMEs are prime cyber targets, and the practical steps that help them fight back.

The article highlights data quality as the real standout theme from this year’s internal audit conference, despite discussions on AI, cybersecurity and governance. Using DAMA International’s framework, it stresses that data quality is a business issue requiring strong governance and continuous improvement, as poor data across systems leads to costly errors and compliance risks.