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IFAC FOCUS AREAS
- Accountability. Now.
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
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.
|Global Knowledge Gateway||
Risk Management & Internal Control
Proper risk management and internal control help organizations understand the risks they are exposed to, put controls in place to counter threats, and effectively pursue their objectives. They are therefore an important aspect of an organization’s governance, management, and operations. Professional accountants can and should play a leading role in helping their organizations achieve an integrated, organization-wide approach to risk management and internal control—which ultimately helps create, enhance, and protect stakeholder value. Read More
by Tom Hood, Executive Director & CEO, Maryland Institute of CPAs | January 6, 2016 |
Accountants must become more "anticipatory" if they want to be ready to tackle new opportunities in the future, says Tom Hood, Executive Director and CEO of the Maryland Association of CPAs. Read More
Accountants as Partners in Crime Prevention & Reporting
by Samantha McDonough, Professional Standards Support Manager, Chartered Institute of Management Accountants | May 21, 2015 |
Samantha McDonough shares some key corruption indicators that can help accountants capitalize on their ability to spot anomalies or irregular activity through their preparation of financial information to help prevent and report crime. Read More
Just Released and Right on Time: IFAC Thought Paper on Integrating Risk Management
by Vincent Tophoff, Senior Technical Manager, IFAC | May 8, 2015 |
IFAC just released a new thought paper arguing that the management of risk should be an integral part of managing an organization. Read More
Management Accounting, Risk Management, and Internal Control—It’s What We Do!
by J. Stephen McNally, Finance Director and Controller, Campbell Soup Company and Vincent Tophoff, Senior Technical Manager, IFAC | May 4, 2015 |
For the third year in a row, we will be presenting on risk management and internal control at IMA's annual conference, this year in Los Angeles on June 20-24. Read More
Разнообразие ресурсов для борьбы с мошенничеством в сфере финансовой отчетности
by Автор — Синди Форнелли (Cindy Fornelli), исполнительный директор Центра качества аудита | April 21, 2015 |
Мошенничество в сфере финансовой отчетности встречается относительно редко, но остается серьезной проблемой. Исследование Комитета спонсорских организаций Комиссии Тредуэя (COSO) определило, что в среднем совокупный убыток от такого рода мошеннических действий составляет порядка 12 миллионов долларов США. Read More
- Deloitte CFO Insights: Facing (and Embracing) Strategic Risks
February 3, 2016 - CFO Innovation
- Role of Internal Auditor in Internal Control System of Companies
January 27, 2016 - Financial Express
- COSO-guided Cybersecurity: Risk Assessment
January 27, 2016 - Wall Street Journal Risk & Compliance Journal
- Forensic Data Analytics and the Human Factor
January 25, 2016 - The Accountant
- Internal Control-Integrated Framework
May 1, 2013 - Committee of Sponsoring Organizations of the Treadway Commission (COSO)
- Evaluating and Improving Internal Control in Organizations
June 28, 2012 - IFAC
- Evaluating and Improving Governance in Organizations
January 31, 2009 - IFAC
- Defining and Developing an Effective Code of Conduct for Organizations
May 31, 2007 - IFAC