Sound governance is the architecture of institutional sustainability. Horn ACR Advisory helps boards, executives, and audit committees establish governance structures that promote transparency, accountability, and strategic agility — benchmarked against OECD, Basel Committee, and international best practice standards.

Governance Frameworks & Charters
Development of board charters, committee terms of reference, corporate governance codes, and bylaws aligned with regulatory requirements and best practice governance standards.

Board Advisory & Effectiveness
Board performance evaluations, director induction programs, governance skills assessments, and independent advisory supporting board effectiveness and fiduciary accountability.

Internal Control Systems (COSO)
Design and review of COSO-based internal control frameworks addressing control environment, risk assessment, control activities, information flows, and monitoring mechanisms.

Internal Audit Advisory
Risk-based internal audit planning, internal audit charter development, co-sourcing arrangements, quality assurance and improvement programs (QAIP), and Chief

Audit Executive advisory.
Governance Maturity Assessment Independent benchmarking of governance structures, policies, and practices against international standards and peer institutions, with prioritized improvement roadmaps.

Delegation of Authority
Design of clear decision rights frameworks, approval authority matrices, and accountability structures that reduce operational risk and promote effective institutional management.