In an era of relentless cost pressure, regulatory scrutiny and market volatility, leadership judgement is being tested in new and uncomfortable ways. Decisions are really made under pressure — when trade-offs are unavoidable and certainty is in short supply.

On Industry Insight, Lynlee Foo speaks to Rachael Johnson, Head of Risk Management and Corporate Governance, ACCA to find out what boards should now look for when they want genuine assurance.