by Cindy Fornelli, Executive Director, Center for Audit Quality (CAQ) | February 14, 2017
Awareness and activity in the fight against financial reporting fraud are as strong as ever, thanks in part to proactive efforts like the Anti-Fraud Collaboration. But let's face it—fraud happens, and, sadly, given human nature it always will.
Explore by Topic or Search by Keyword
Pivotal Change Needed to Take COSO’s ERM Framework from Risk to Strategic-Objective Based
by Vincent Tophoff, Senior Technical Manager, IFAC | October 12, 2016
The COSO Exposure Draft on enterprise risk management does not yet live up to its intentions—but could with some changes.
Inspire, Implement, Assure—How Internal Auditors Can Leverage the International Framework Good Governance in the Public Sector
by Jim Pelletier, Managing Director, Institute of Internal Auditor’s American Center for Government Auditing and Vincent Tophoff, Senior Technical Manager, IFAC | October 11, 2016
Public sector internal auditors can enhance their organizational governance by leveraging the guidance within the International Framework Good Governance in the Public Sector .
Global Supreme Auditors Convene to Tackle UN Sustainable Development Goals in Abu Dhabi, December 7-11, 2016
by Vincent Tophoff, Senior Technical Manager, IFAC | October 11, 2016
Auditors-General, IFAC, the OECD, Word Bank and others will convene at the International Organization of Supreme Audit Institutions (INTOSAI)’s 22 nd annual international conference in Abu Dhabi from December 7-11, 2016, to discuss the UN’s 2030...
How Can Accountancy Create Greater Awareness for the UN Sustainable Development Goals?
by Yannick Glemarec, UN Assistant Secretary General and Deputy Executive Director, UN Women | October 4, 2016
Why do the UN Sustainable Development Goals (SDGs) matter for the global accounting profession? Yannick Glemarec, UN Assistant Secretary General and Deputy Executive Director, UN Women, tells us we have a critical role in “counting
Finding Talent, Keeping Talent
by George Willie, Managing Partner, Bert Smith & Co., Mats Olsson, IFAC SMP Committee Member and Partner, Adrian & Partners AB, Monica Foerster, Deputy Chair, IFAC SMP Committee and Robyn Erskine, Partner, Brooke Bird | October 3, 2016
SMPs must address the challenges of finding and retaining high-quality staff including setting the right tone at the top.
Research Insights—The Role of SMPs in Providing Business Support to SMEs
by Catalin Albu, Professor of Accounting, Bucharest University of Economic Studies, Romania and Nadia Albu, Professor of Accounting, Bucharest University of Economic Studies, Romania | October 3, 2016
An updated research report explores the latest literature on the role of small- and-medium practices (SMPs) in the provision of business support to small- and medium-sized entities (SMEs).
Governments Must Be Accountable for Taxation’s Outputs
by Ed Balls, Former UK Shadow Chancellor of the Exchequer & Senior Fellow, Harvard Kennedy School | October 3, 2016
The public must be clear on taxation’s objectives and outputs, and governments must be accountable to their citizens.