The Corporate Business Alliance: Setting standards. Certifying expertise.
CBA UK brings together the CBA Standards, professional certifications and membership for people working in technology, management, finance and accounting.
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Practical writing, toolkits and specimen papers for people working in technology, management, finance and accounting.
An AI policy nobody can apply is not governance
Governance starts with an inventory: which AI systems an organisation uses, who owns each one and what decision each informs. The principles in the policy come after.
Read the articleUsing generative AI at work: the review is the job
Generative AI can draft in seconds what took an hour. The skill that matters is no longer producing the first draft but specifying the task well and checking the result before anyone relies on it.
Read the articleArticleData quality is decided upstreamSpecimen paperFreeSpecimen examination papersMost procurement savings are decided before the tender opens
Negotiation gets the attention, but the requirement, the specification and the evaluation decide most of what a contract will cost. By the time suppliers are bidding, much of the value has already been fixed.
Read the articleCapacity is set by the constraint
Every process has one step that limits what the whole can produce. Improving anything else feels productive and changes nothing, which is why the first job in operations is finding the constraint.
Read the articleArticleMaking a risk register drive decisionsSelf-assessmentFreeAssess yourself against a CBA StandardThe budget is not the forecast
A budget is a commitment, a forecast is a best estimate and a target is an ambition. Most planning processes blur the three into one number, and then wonder why nobody believes it.
Read the articleSensitivity analysis should answer a question
Flexing every input by ten per cent produces a table, not an insight. Useful sensitivity analysis starts from the decision, chooses ranges from evidence and finds the assumptions that could change the answer.
Read the articleArticleWorking capital is where forecasts leak cashToolkitFreePractitioner templates and workbooksShortening the close by moving work out of it
Closing the books in fewer days rarely comes from working faster. It comes from moving work out of the close, reconciling continuously and deciding in advance what is material enough to wait for.
Read the articleWhat makes a reconciliation a control
A reconciliation prepared every month and never challenged provides comfort but little assurance. What makes it a control is an independent review that asks the right questions of the reconciling items.
Read the articleArticleJournals are where errors enter the ledgerReferenceFreeThe CBA glossary of termsDevelop your team
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