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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
Assists management, boards of directors, external stakeholders, and others interacting with the entity by providing both understanding of what constitutes a system of internal control and insight into when internal control is being applied effectively.
Evaluating and Improving Internal Control in Organizations
June 28, 2012 - IFAC
Highlights areas where the practical application of existing internal control standards and frameworks often fails in many organizations. The guidance assists professional accountants in business as they work with their organizations to continuously evaluate and improve internal control, and ensure that it is an integrated part of the organization's systems of governance and risk management.
Evaluating and Improving Governance in Organizations
January 31, 2009 - IFAC
Includes a framework-consisting of a series of fundamental principles, supporting guidance, and references-for how professional accountants can contribute to evaluating and improving governance in organizations.
Provides principles-based guidance to assist professional accountants and their organizations in developing and implementing a code of conduct in a values-based culture.
The 2015 edition of Information Economy Report examines electronic commerce, and shows in detail how information and communications technologies can be harnessed to support economic growth and sustainable development.
This toolkit uses the COSO Framework to provide guidance for audit committees to achieve effective internal control over financial reporting.
PwC’s annual survey results suggest that external drivers of change are influencing how internal audit should evolve to maintain its relevance.
March 23, 2015 - CGMA Magazine
March 18, 2015 - Journal of Accountancy
March 16, 2015 - Journal of Accountancy
March 12, 2015 - Journal of Accountancy
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