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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
Learn how internal audit can take full advantage of technological tools.
Organisations of all types face a seemingly ever increasing array of risks that may affect their strategic success.
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).”
Summarises findings from surveys of over 1,300 executives in organisations around the world and provides insights on the current state of enterprise-wide risk oversight, including identified similarities and differences in various regions.
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?
This resource centre provides a focal point those looking for support in managing cyber risks.
- Accounting Group Steps Up Cyber “Impersonation” Focus
September 26, 2016 - Wall Street Journal
- 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
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Types of Resources