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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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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
You are now viewing all "Research study" resources. View All Risk Management & Internal Control Resources
Summarizes the findings of a survey on the current state of enterprise risk oversight among entities of all types and sizes and provides a resource for benchmarking an organization’s approach to risk oversight against current practices.
This international survey gauges the extent to which companies have established board level risk committees and the form of these committees
Argues that implementation of (risk management ) standards can have great value in the context of disaster risk reduction. Standards are important tools for resilience and crisis preparedness, and increase the effectiveness and efficiency of both regulators and economic operators. They facilitate the adoption of risk management methodologies and provide a common language and sound metrics, allowing for comparisons across different areas of regulation and across different geographical locations, and for measuring progress towards agreed goals
Analyses the corporate governance framework and practices relating to corporate risk management, in the private sector and in state-owned enterprises.
Attempts to explain more about risk culture in financial organizations, which features so prominently in discussion about financial regulation, at many industry events and on numerous blogs.
Explores the perceptions about the meanings of governance, risk, and control (GRC) and enterprise risk management (ERM) and internal audit’s involvement.
Looks at eight leading companies that have to deal with significant uncertainty and risk and have survived, maintaining both their reputation and balance sheet.
- A.T. Kearney Issues “Pragmatic Approach to Supply Risk Management” Study
April 29, 2016 - Supply Chain Management Review
- Companies not Doing Enough to Protect themselves from Fraud, According to EY Report
April 19, 2016 - Economia
- Hong Kong: Demand for Accountancy and Risk Management Professionals on the Rise
April 18, 2016 - Staffing Industry Analysts
- Four Cybersecurity Pitfalls to Avoid
April 1, 2016 - AICPA Insights
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