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Independent Standard-Setting Boards
The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
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Unethical business practices harm organizations and economies. Large-scale business failures such as Enron—as well as the more recent failures related to the global financial crisis—highlight the consequences of unethical business practices and amoral management. Professional accountants, as stewards of transparency and trust, and subject to a professional code of ethics, have a key role to play not only in upholding but in encouraging and influencing ethical behavior and decision making within their organizations. Read More
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This report aims to assist governments and private sector actors in mitigating corruption risks in public investment by identifying corruption entry points over the entire public investment cycle.
Provides an analysis of the impact of a range of corrupt practices on economic growth and development in four key sectors: utilities and infrastructure, extractive industries, health and education.
The myriad of existing anti-corruption principles for business can be confusing, especially for small- to medium-sized enterprises with limited resources. To address this challenge, the Anti-Corruption Ethics and Compliance Handbook has been developed by companies, for companies, with assistance from the OECD, the United Nations Office on Drugs and Crime (UNODC), and the World Bank.
Developed by companies, for companies, with assistance from the OECD, the UN Office on Drugs and Crime (UNODC), and the World Bank to address the many anti-corruption principles for businesses that exist, which can be confusing for organizations with limited resources.
The Guidelines provide voluntary principles and standards for responsible business conduct in areas such as employment and industrial relations, human rights, environment, information disclosure, combating bribery, consumer interests, science and technology, competition, and taxation.
Principles to promote good governance in the entire procurement cycle, from needs assessment to contract management. Also includes a checklist for implementing an integrity framework throughout the entire public procurement cycle and provides a map of risks that can help auditors prevent, as well as detect, fraud and corruption.
- The Challenge of Public Sector Corruption
April 29, 2016 - World Policy Blog
- How Accountants Can Fight Human Trafficking
April 15, 2016 - Accounting Today
- Anti-Retaliation Protections Can Hinder Audit Whistleblowing
April 1, 2016 - Accounting Web
- Kristian Koktvedgaard Re-Appointed Chair of IESBA Consultative Advisory Group
March 30, 2016 - International Ethics Standards Board for Accountants
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