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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.
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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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This report examines how the quality and value of risk reporting can be improved. It reviews current practice in risk reporting, the barriers to better risk reporting, the wishes of users, and the concerns of preparers.
A Risk Challenge Culture identifies nine areas critical to designing and implementing an environment that encourages, requires and rewards enquiries that challenge existing conditions.
This paper explores the business risk of association with economic war crimes as supply chains lengthen and activist interest grows.
A new research report by ACCA USA and Pace University, illustrates how criminal enterprises are employing "skimming" mechanisms - often using the latest technologies - to steal countless dollars from consumers.
Presents a balanced picture of the impact of big data on the accountancy and finance professions in the coming 5-10 years by identifying specific opportunities and challenges for the accountancy and finance professions
Considers the evolving risks and materiality of natural capital and argues that including natural capital issues in corporate materiality and risk assessments creates better-informed decision making by an organization and its stakeholders; an enhanced and more comprehensive risk-management process; and an increased ability to realize strategic opportunities.
Examines professional accountants' views of integrated risk management, the roles that professional accountants currently play, and the extent to which their expertise could be used in more effectively managing risk in the future.
- Using Three Lines of Defense to Manage Internal Controls
July 9, 2015 - Journal of Accountancy
- Small Firms Slower to Adopt New Internal-Control Guidelines
June 17, 2015 - Wall Street Journal CFO Journal
- Cost of Cyber Security Breaches More than Doubles
June 4, 2015 - Economia
- Improve Your Data Security and Keep the Hackers Out
June 1, 2015 - In the Black
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