Archives - Accounting and Auditing

• 1 October 2002 Principles for Auditor Oversight

  This is a list of general principles for oversight of audit firms and auditors that audit financial statements of companies whose securities are publicly traded in the capital markets.

  Content Type(s): Compendium Source(s): IOSCO Policy Area(s): Financial Regulation and Supervision Topic(s): Accounting and Auditing

• 1 October 2002 Principles of Auditor Independence and the Role of Corporate Governance in Monitoring an Auditor's Independence

  These principles governing independence of auditors of financial statements of listed entities and Principles relating to the oversight of an external auditor's independence by a body or bodies within an entity's corporate governance structure ("audit committee").

  Content Type(s): Compendium Source(s): IOSCO Policy Area(s): Financial Regulation and Supervision Topic(s): Accounting and Auditing, Governance

• 1 September 1998 Framework for Internal Control Systems in Banking Organisations

  The paper describes the essential elements of a sound internal control system. The principles set out in the paper are intended to be of general application and supervisory authorities should use them in assessing their own supervisory methods and procedures for monitoring how banks structure their internal control systems.

  Content Type(s): Compendium Source(s): BCBS Policy Area(s): Financial Regulation and Supervision Topic(s): Accounting and Auditing, Market Risk

• 1 November 1997 Principles for Record Keeping,Collection of Information, Enforcement Powers and Mutual Cooperation to Improve the Enforcement of Securities and Futures Laws,

  The document sets out requirements for regulators on record keeping, collection of information, enforcement powers and mutual cooperation.

  Content Type(s): Compendium Source(s): IOSCO Policy Area(s): Financial Regulation and Supervision Topic(s): Accounting and Auditing, Cooperation among Authorities, Legal Framework, Transparency and Disclosure