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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
This report shares up-to-date information about corporate governance practices in OECD countries and a selection of additional jurisdictions. It provides a useful resource for national governments looking to compare their own framework with that of other countries or seeking information about practices in specific jurisdictions.
Deloitte redesigning their performance management system
This examines the benefits that South African companies are experiencing using integrated thinking.
This paper presents a review of political economy studies focused on the quality of governance and, in particular, on the institutions that mould the policymaking process, influencing the risk of sub-optimal policy outcomes.
Considers the human perspective and reaction to change, particularly with projects focused on the implementation of new systems: How and why do individuals typically respond to change in the work environment, and what can be done to ease the impact when negative reactions occur?
Provides specific guidance on developing, implementing, and sustaining an Internal Audit Capability Model to ensure that a public sector organization’s audit function has the collective knowledge, skills, and other competencies necessary to complete planned audits and to support the audit function as it evolves.
This guide aims to improve the standard of corporate governance disclosures by Hong Kong-listed companies, with reference to the corporate governance code issued by the Hong Kong stock exchange, as an appendix to the listing rules . The guide contains practical advice to help companies understand the underlying objectives of key requirements of the code, quoting real examples of good disclosure.
- IFAC Study Shows Accountancy Strongly Linked to Prosperity, Improved Living Standards
November 12, 2015 - IFAC
- SL Businesses Urged to Practice Good Governance: IFAC President
August 3, 2015 - Hiru Business News
- Sri Lanka: Some Aspects of Corporate Governance
July 6, 2015 - The Island
- Mauritius: Prime Minister Reiterates His Commitment towards Good Governance
May 14, 2015 - AllAfrica.com
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