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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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The recent financial and economic crises exposed many corporate governance weaknesses—but, at the same time, they created momentum for change. Effective governance encourages better organizational decision making, accountability, and robust scrutiny of organizational performance. Accountants are in an excellent position to ensure that governance is integrated into the very DNA of their organizations, which has been identified as critical to its effectiveness. Read More
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This report explores the importance of culture to long-term value and how corporate cultures are being defined, embedded and monitored.
In this report, an expert panel identified a range of possible enhancements for the audit committee of the future, with a particular focus on financial expertise among committee members.
This report maps how ten leading SAIs are assessing key stages of the policy cycle and its outcomes (policies and programmes).
Effectively working with an audit committee is critical for auditors. How well are internal audit departments meeting the needs of the audit committee, and is the internal audit department receiving the proper support and oversight of the function from that group? This report helps bridge the gap between the two groups and provides insights from around the globe.
This aims to assist boards in preparing to assess their corporate culture and in understanding how it can influence either functional or dysfunctional behavior.
This is part two of four-part series of reports that aims to assist boards in preparing to assess their corporate culture and in understanding how it can influence either functional or dysfunctional behavior.
Provide insights into the concept of organizational culture and the role of leadership, motivation and incentives in driving corporate behavior.
- US CEOs Back Board Diversity, GAAP Adherence in Reform Push
July 25, 2016 - New York Times
- Making Sense of Complex Change–Internal Audit and the Boardroom
July 22, 2016 - IFAC
- Zimbabwe: Corporate Governance in Turmoil
June 10, 2016 - AllAfrica.com
- KT Recognized for Corporate Governance
June 8, 2016 - Korea Herald
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