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IFAC FOCUS AREAS
- Accountability. Now.
- Adoption of International Standards
- 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
The purpose of this book is to provide a guide for auditors to perform an audit of intellectual property.
This OECD Recommendation and its Companion Document provide guidance for all stakeholders on the economic and social prosperity dimensions of digital security risk.
The Cyberresilient Enterprise: What the Board of Directors Needs to Ask
September 23, 2015 - ISACA
Learn how to make the important transition to becoming a cyberresilient enterprise with this thought-provoking resource that will help you sk the right questions to set priorities and to balance protection from attack with nimble, innovative operation, connect protection and recovery programs to the overall mission and goals of the organization and, Implement integrated programs to provide for the sustainability of essential services in the face of active or emerging threats.
This report summarises findings from recent surveys of over 1,300 executives in organisations, with a focus on small to mid size enterprises (SMEs), around the world. It provides insights on the current state of enterprise-wide risk oversight, including identified similarities and differences in various regions.
Computers, servers and the Internet are indispensable tools for financial professionals – and they are under relentless attack. For accountants, measures must be taken to ensure that the sensitive personal and corporate financial information they handle is safe: accountants need to be at the forefront of cybersecurity.
5 Ways CPAs Can Add Value in the Event of a Cybersecurity Attack
September 16, 2015 - AICPA Insights
CPAs are well equipped to strengthen the process and evaluate cybersecurity risks.
The NBA bundles the collective knowledge of Dutch professional accountants to timely identify risks, either in economic sectors or related to particular governance themes.
- AICPA Sets Out Criteria for Cybersecurity Risk Management
September 23, 2016 - Accounting Web
- Deloitte CFO Insights: Seven Hidden Costs of a Cyberattack
August 25, 2016 - CFO Innovation
- Security in the Accountancy Sector: How Dealing with Documents Correctly Can Help
August 17, 2016 - Accounting Web
- Shining a Brighter Light on Risk
August 3, 2016 - Business Times
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Types of Resources