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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
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Michael Mason (SVP & Chief Security Officer, Verizon), Jeff Mazanec (Chief Security Officer, General Dynamics), and David Mahon (VP & Chief Security Officer, CenturyLink) join TK Kerstetter, host of “Inside America’s Boardrooms,” discuss cyber guidance for corporate board members.
How Can Big Businesses Protect Themselves from a Data Breach?
November 5, 2015 - The New Economy
A modern cyber security strategy should be in place before a crisis strikes
How will the advance of technology affect your business going forward?
Sean Quinn, Executive Director & Head of U.S. Research for Institutional Shareholders Services (ISS), joins TK Kerstetter, host of “Inside America’s Boardrooms,” to discuss… “The Board’s Role in Cyber Risk.”
Cindy Fornelli (Executive Director, Center for Audit Quality) and Jonathan Foster (Audit Chair, Masonite International Corp.) join TK Kerstetter, host of “Inside America’s Boardrooms” to discuss… “The Risk Oversight Challenge: Who Should Own Cyber Risk? (Part 2).”
Three top internal audit executives discuss how they view it, how their companies deal with it, and what they think the future holds in terms of planning, prevention, response, and execution.
Most people understand the importance of the "tone at the top" and realize that a company's financial reporting environment and culture can act as a strong deterrent to fraudulent financial reporting. But beyond the right "tone," what else can be done? What additional steps can be taken to deter fraud or, if fraud should get a foothold, to stop it in its tracks?
- 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
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