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Governance, Risk & Assurance

In recent years greater focus has been placed on corporate governance following a number of large-scale corporate and market failures globally. The management of risk and implementation of robust corporate governance has become an increasingly important aspect of global business.
Mauritius is no exception and is indeed the leader and Corporate Governance champion in Africa, being consistently ranked first by the World Bank Index for the continent.
Corporate governance consists of rules that direct the roles and actions of key people in an organisation rather than processes, resulting in better management, more transparency and accountability and fewer ethical or legal problems.
The purpose of corporate governance is to facilitate effective, entrepreneurial and prudent management that can help drive the long-term success of an organisation. Evidence of the beneficial impact of good corporate governance is compelling. Research has proven that a robust corporate governance programme can boost a company's reputation, long-term continuity, productivity and profitability by adding value to business.
It is believed that the implementation of a robust corporate governance framework can also help pre-empt future corporate wrongdoings and provide comfort not only to shareholders but to an organisation’s wider stakeholder group.

Establishing good governance signals to the stakeholders and public that an
organisation is being properly managed and that the interests of management are aligned with those of other stakeholders.
It also limits the potential for bad behaviour of employees by instituting rules to reduce potential fraud and conflict of interest.


All Public Interest Entities (PIEs) and other entities are required by law or regulations to adopt good governance processes and procedures and abide by the principles mentioned in the Code.
Partial or non-compliance with the eight principles of the Code should be properly explained and disclosed. Small businesses can also benefit by adopting the Code and thus gain a competitive edge.
The Code comes with guidance notes to assist in implementing the good
governance principles and devising processes and policies accordingly.
How can Moore help?

Our experienced team works with boards and senior management to help identify weaknesses in their corporate governance frameworks and suggest improvements in maintaining robust governance and assurance frameworks and managing risks effectively.

We work with businesses in all sectors, advising on their governance structures, providing comfort on their control environments and helping to embed transparency and accountability.

Our services are tailored to meet specific needs.  We can:

  • Conduct comprehensive reviews of your governance framework, board effectiveness and structure, or the policies in place for addressing potential conflict of interest;
  • Provide bespoke training to board members and senior management to help clarify roles and responsibilities and support optimum board performance;

  • Review the role of the audit and other sub-committees and their effectiveness; and

  • Help businesses ensure they have appropriate assurance frameworks in place to provide comfort on the effectiveness of their governance structure.