The Institute of Internal Auditors is the only professional association for internal auditors in the UK and Ireland. It has been around since 1948. It is headquartered in London.
The CIA is the only certification internationally recognized for internal auditors.It is the international benchmark demonstrating the skills and the professionalism of internal auditors in playing a key role in their organization.
The new CRMA is positioned as a career path for Internal Auditor, after obtaining the title of CIA; It is the only Department of Internal Auditors.
A Certification in audit for public and governmental organizations, tests the knowledge of the candidate in the practice of specific auditing of the public sector.
CGAP is for Auditors working at all levels of government (Central, Local, Parastatal, Companies or Public agencies).
International Financial Reporting Standards (IFRS) are a set of accounting standards developed by the International Accounting Standard Board (IASB). They are becoming the global standard for the preparation of financial statements of public companies.
The nature and operations of the IASB
The origins of the International Accounting Standards Board (IASB®, ‘the Board’)
The structure of the IFRS Foundation
International Accounting Standards (IAS® Standards), and International Financial Reporting Standards (IFRS® Standards) that are currently in issue
The purpose of financial statements – The Conceptual Framework for Financial Reporting.
A brief summary of the adoption of International Financial Reporting Standards (IFRS® Standards) in different jurisdictions
The growth of the International Accounting Standards Board (IASB®, ‘the Board’) and IFRS Standards
IFRS Standards and small and medium-sized entities.
IAS 1 Presentation of Financial Statements
IFRS 15 Revenue from Contracts with Customers
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.
IAS 16 Property, Plant and Equipment
IAS 40 Investment Property
IAS 23 Borrowing Costs
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IAS 38 Intangible Assets
IAS 36 Impairment of Assets
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 2 Inventories
IFRS 16 Leases
IAS 41 Agriculture
IFRS 6 Exploration and Evaluation of Mineral Resources
IAS 32 Financial Instruments: Presentation
IFRS 9 Financial Instruments
IFRS 7 Financial Instruments: Disclosures
IFRS 13 Fair Value Measurement
IFRS 4 and IFRS 17 Insurance Contracts
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 19 Employee Benefits
IAS 12 Income Taxes
IFRS 2 Share-based Payment
IFRS 10 Consolidated Financial Statements
IAS 27 Separate Financial Statements
IFRS 3 Business Combinations
IFRS 11 Joint Arrangements
IAS 28 Investments in Associates and Joint Ventures
IFRS 12 Disclosure of Interests in Other Entities
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 7 Statement of Cash Flows
IFRS 8 Operating Segments
IAS 24 Related Party Disclosures
IAS 33 Earnings Per Share
IAS 34 Interim Financial Reporting
IAS 10 Events after the Reporting Period
IFRS 1 First-time Adoption of IFRS
Convergence of IFRS Standards with US GAAP
Convergence of IFRS Standards with UK GAAP
The work plan of the International Accounting Standards Board