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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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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.
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.
Provides public sector auditors with direction on how to assess and make appropriate recommendations for improving governance activities and processes.
A new report by IIA, Global Public Sector Insight: Independent Audit Committees in Public Sector Organizations, urges public sector entities to establish independent audit committees.
Identifies the fundamentals needed for effective internal auditing in government and the broader public sector. It illustrates the levels and stages through which an internal audit activity can evolve as it defines, implements, measures, controls, and improves its processes and practices.
- Corporate Governance in Micro, Small-, and Medium-sized Enterprises
May 5, 2016 - Jamaica Observer
- FRC Releases Revised Corporate Governance Code and Audit Committee Guidance
May 2, 2016 - CCH Daily
- European Parliament Report Reveals Shortcomings on Governance of EU Accounting Standard-Setting
April 28, 2016 - The Accountant
- How Some OECD Governments Do Nothing to Stop Their Companies from Financing Grand Corruption Abroad
March 17, 2016 - Transparency International
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