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Найдено по запросу «risk management,Institute of 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 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 ... ... 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 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.... ... for a board. The board should, of course, have a majority of non-management directors, without any ties to the company or its management that would impair their independence or make it appear that they have conflicts of interest in performing their duties.... 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 Институт внутренних аудиторов перешел на онлайн-тестирование В связи с пандемией коронавируса Институт внутренних аудиторов (Institute of Internal Auditors - IIA) приостановил большую часть своей деятельности, подразумевающей ... ... части экзамена на получение аттестатов Certified Internal Auditor (CIA) и Certification in Risk Management Assurance (CRMA) теперь доступны онлайн – то же верно в отношении доступного ... Путь: Главная / Новости Изменен: 22.04.2020 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 ... ... David Damant Editor’s Note: This article was extracted from a longer paper by Mr. Damant, published in the Journal of Asset Management, giving extensive history and background information about the development, current status, and future prospects of ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 IFAC News New IFAC study assists public sector entities with transition from cash basis to accrual basis of accounting New IFAC study assists public sector entities with transition from cash basis to accrual basis of accounting The International Federation of Accountants« (IFAC»s) Public Sector Committee (PSC) has released a Study on Transition to the ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 The Audit - Three Governance Scenarios Three different perspectives on the audit function and the governance challenges it presents Three different perspectives on the audit function and the governance challenges it presents Richard Murray The interaction of audit committees and auditors is an ideal laboratory setting in which to examine the objectives, characteristics and challenges of corporate governance. I will address these issues by asking you to reflect with me through three scenarios in which dialogue takes place between ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 Влияние системы внутреннего контроля аудиторской организации на эффективность ее деятельности В статье рассматривается влияние системы внутреннего контроля аудиторской организации на эффективность ее деятельности. В этом аспекте рассмотрены вопросы, связанные с нормативным регулированием организации системы внутреннего контроля аудиторских организаций в Российской Федерации, обозначены ее основные элементы. Обоснована необходимость автоматизации системы внутреннего контроля и определены преимущества от использования специализированных программных продуктов. Обоснована связь между эффективностью... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 14.11.2019 Результаты поиска 1 - 10 из 13 Пред. 1 2 След. Отсортировано по релевантности \| по дате