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 ...
The Tacis project «Support for the Accounting Reform in the Banking Sector» has developed a comprehensive Internal Audit Manual and a companion Field Guide that may be accessed through the project’s website – http://www.tacis-bankreform.ru.
The Tacis project «Support for the Accounting Reform in the Banking Sector» has developed a comprehensive Internal ...
The Tacis project «Support for the Accounting Reform in the Banking Sector» has developed a comprehensive Internal Audit Manual and a companion Field Guide that may be accessed through the project’s website – http://www.tacis-bankreform.ru.
The Tacis project «Support for the Accounting Reform in the Banking Sector» has developed a comprehensive Internal ...
... recently changed significantly in Russia, due to a new perception of major duties of the board. In the past, the board was regarded as, primarily, a supervisory body and an audit committee as a board structure that maintains relationships with an outside auditor. Now the board not only oversees the management but also enhances 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
... countries. The IIA Moscow Chapter has been operating in Russia since 2000.
The IIA has developed a syllabus and been administering examinations required for an individual to obtain a professional degree in internal auditing, i.e. to become a Certified InternalAuditor (or CIA). Since the first examination in 1974, some 30,000 professionals have obtained the CIA Certificate.
Value of CIA Certificate
The CIA Certificate is the only international certificate for internal auditors. It is one of the most valuable ...
Vera F. Massarygina
Vera F. Massarygina
Introduction
In recent years the Russian accounting and audit environment progressed significantly towards international standards. But until now rather many differences between international and Russian accounting and auditing standards exist. The most important of them and some of the current changes in accounting and audit environment in Russia are being considered below.
The accounting reform program towards International Accounting Standards was adopted...
В статье приведена информация о профессиональной сертификации Certified InternalAuditor (CIA, «Дипломированный внутренний аудитор») от Международного института внутренних аудиторов (Institute of Internal Auditors, IIA, ИВА), которая основана ...