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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
What’s changing and how are audit committees responding?
To help you understand what is expected of audit committee members, and what you can expect from serving on the committee, the Audit Committee Resource Guide presents an overview of the requirements for U.S. public companies.
AICPA President and CEO Barry Melancon, CPA, CGMA, discusses CPAs and cybersecurity.
The 2014 edition will help audit committees of public companies achieve best practices for managing and incorporating their role in the organization.
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.
Defines the risk committee concept and highlights the value of these committees, as well as regulations and potential challenges.
The essence of profiling is that you need to know who you are dealing with – in other words, who your customers really are. Not only do you need to verify your customer’s identity, more importantly, you need to identify who ultimately “controls” your customer.
- Materiality Matters: Why Don't Companies Have to Disclose Sustainability Risk?
April 28, 2015 - Green Biz
- US: “Pervasive” Pressure Challenges Internal Audit’s Objectivity
March 18, 2015 - Journal of Accountancy
- New Internal Control Standards Deadline Passes Unmarked, for Some
March 3, 2015 - Wall Street Journal CFO Journal
- Nearly One in Three a Financial Fraud Victim: CPA Canada Survey
February 27, 2015 - CPA Canada
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