Analyze and critically evaluate the effectiveness of the system of audit and corporate governance.
1. Critically discuss theories and concepts pertaining to the creation of shareholder value, business and financial planning/management and the challenges of implementing financial strategies in uncertain environments.
2. Use appropriate concepts and rational arguments to critically interpret strategic and financial data in order to produce suitably critical, well-considered and plausible conclusions.
3. Critically discuss approaches to the evaluation of financial statements and how these underpin decision-making in financial management and capital investment.