Найдено в разделе «Статьи» по запросу «Institute of internal auditors,internal auditors»


Internal Auditing Standards and Techniques
Natalia Vasilieva Natalia Vasilieva Audit activities are classified under two main headings of external auditing, performed by audit firms or individual independent auditors, and internal auditing, performed by a specialized department of an organization. The overall objectives of both types of auditing overlap in many respects, primarily in the control function. However, there are material differences in the substance and nature ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

International Professional Qualification - Certified Internal Auditor (CIA)
Established in the USA in 1941, the Institute of Internal Auditors (IIA) is an international professional association that serves more than 70,000 members from more than 100 countries. The IIA Moscow Chapter has been operating in Russia since 2000. The... Established in the USA in 1941, the Institute of Internal ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Professional Audit Market Development Following the Adoption of the Federal Auditing Law
Daria Dolotenkova Daria Dolotenkova A newly adopted Federal Auditing Law meets international audit regulatory requirements. It is a step forward in improving auditing and accounting legislation. In particular, one of the striking features about the law is a streamlined quality control system with three levels of quality control for audit work: Firstly, federal level, i.e. control exercised by a federal audit body; Secondly, level of professional associations, i....
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Issues of Setting up Audit Committees in Russian Enterprises
... Vyacheslav Belikov Natalia Annikova Vyacheslav Belikov For the past few years, investors have regarded a strong audit committee of the board of directors (board) as clear evidence of a company’s adherence to proper corporate governance. It is no wonder ... ... efficiency of company operations. In addition to traditional duties, the functions of audit committees include the review of internal controls and their adequacy to deal with corporate risks, which enables me
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Best Practices for Audit Committees
Lew Burnham Lew Burnham The role of the audit committee of the board of directors depends first on the adequacy of the corporate governance framework of the enterprise. It also depends on the way in which the board is structured to carry out its responsibilities and what authority and ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

О сертификации Certified Internal Auditor (CIA, «Дипломированный внутренний аудитор»)
... профессиональной сертификации Certified Internal Auditor (CIA, «Дипломированный внутренний аудитор») от Международного института внутренних аудиторов (Institute of Internal Auditors, IIA, ИВА), которая основана на Международных профессиональных стандартах внутреннего аудита (МПСВА). Certified Internal Auditor, CIA («Дипломированный ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 04.05.2018

IFAC News
At its’ meeting in November, the IFAC Board agreed to admit three new bodies to full membership: National Chamber of Statutory Auditors of Poland, Institute of Professional Accountants of Russia, and the Slovak Chamber of Auditors. IFAC members now... IPA joins IFAC At its’ meeting in November, the IFAC Board agreed to admit three new bodies to full membership: National Chamber of Statutory ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Globalizing the Impact of IAS on Financial Statements
The Agony (of large changes and new complexities) and the Ecstasy (of worldwide standards and better figures) The Agony (of large changes and new complexities) and the Ecstasy (of worldwide standards and better figures) David Damant Editor’s Note: This article ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

IPAR Constituent Conference
Daria Dolotenkova Daria Dolotenkova The Constituent Conference of the Russian Institute of Professional Auditors (IPAR), an all-Russia professional body with proposed self-regulatory functions took place in the Russian Academy of State Service on 21 June 2000. The Association of Professional Audit Organizations (APAO) that was created on 25 January 1996 ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Развитие внутреннего аудита в России
В настоящее время в России становится актуальной тема развития внутреннего аудита. До 2013 года вопрос создания службы внутреннего контроля являлся правом организаций (за исключением банков и кредитных организаций, для которых это является обязанностью). С 1 января 2013 года согласно статье 19 Федерального закона от 06.12.2011 №402-ФЗ «О бухгалтерском учете» все экономические субъекты должны осуществлять внутренний контроль совершаемых фактов хозяйственной жизни, а те, которые подлежат обязательному...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 02.08.2013
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