corporate governance Archives - Matthew Ogagavworia & Co.(Chartered Accountants)

Hand writing in notebook with calculator and cash.

Importance of Segregation of Duties in Financial Reporting: How SOD Prevents Fraud in Nigerian Organisations

mocaccFebruary 27, 2026

Importance of Segregation of Duties in Financial Reporting: How SOD Prevents Fraud in Nigerian Organisations Introduction Among the most fundamental and powerful internal controls available to any organisation, segregation of duties stands in a class of its own. It is not a new concept. It is not a complicated one. But in Nigerian organisations across financial services, manufacturing, oil and…

A person placing a block into a pile of wooden blocks

Board Leadership

How to Build an Effective Board of Directors

mocaccFebruary 19, 2026

How to Build an Effective Board of Directors Introduction A board of directors is very important for startups and small businesses because it helps guide the company and improve decisions. Without a board, businesses can miss important steps or grow more slowly, but with the right board in place, the company can move forward more confidently. Having a board…

Corporate Governance

Role of Boards in Risk Oversight

mocaccFebruary 19, 2026

Role of Boards in Risk Oversight Introduction As companies grow, the risks they face become more complex and impactful. Scaling businesses encounter challenges across operations, finance, compliance, technology, and reputation. Without careful oversight, even small risks can escalate into major problems that affect the company’s stability and growth. This is where the board of directors plays a critical role. Boards…