编者按:国际会计师联合会(IFAC)下设的工商业界职业会计师(PAIB)委员会发布了新的国际良好实务指南—《组织内部控制评价与改善》,重点指出很多组织在实际运用现行国际内部控制准则及框架时容易忽略的领域。现将该公告全文转发,供参考。 R4J>M@-0v
The Professional Accountants in Business (PAIB) Committee of the International Federation of Accountants (IFAC) has issued new International Good Practice Guidance, Evaluating and Improving Internal Control in Organizations, highlighting areas where the practical application of existing internal control standards and frameworks often fails in many organizations. =-B3vd:LF
“Sound internal control practices that are continuously adapted to changing circumstances are critical for organizations,” said Roger Tabor, chair of the PAIB Committee. “Organizations are most successful when they can take advantage of opportunities and defend against threats, both of which are enabled by an appropriate system of internal control.” EVE xL
The new guidance will assist professional accountants in business as they work with their organizations to continuously evaluate and improve internal control, and ensure that it is an integrated part of the organization’s systems of governance and risk management. Better integrated internal controls can save the organization time and money while helping to create and preserve value. y^+[eT&