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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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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.
Owners and managers can take several steps to prepare for and respond to updated framework.
This article stresses that in order to better manage the risks of a system implementation, an organization must establish a strong alignment between its strategic goals and IT-related projects. In evaluating new projects, it must consider the business case for each project and prioritize projects according to its strategic goals.
Webcast series with overviews of all aspects of cyber security, including how to assess damage from cyber-attacks, who the potential criminals are, discovery of weaknesses leading to attacks, and how to prevent future attacks.
- Homeland Security Websites Vulnerable to Cyber Attack: Audit
September 18, 2015 - Reuters
- ICAI Issues Guidance Note for Internal Financial Controls
September 16, 2015 - Economic Times
- US Survey: 60% of Boards Want Increased Risk Management Oversight by Senior Management Teams
September 15, 2015 - American Institute of CPAs
- 5 Ways Not-for-Profits Can Detect and Prevent Fraud
September 15, 2015 - AICPA Insights
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