Links
Audit and Accounting Bodies
International Federation
of Accountants
Task force on SMEs. Several relevant committees and publications
available, with lot of useful information on audit standards. Also
includes links to 153 IFAC-affiliated national accounting
bodies
Institute of Internal
Auditors
Extensive information on internal audit practices and standards as well
as several relevant documents and training materials.
The International
Accounting Standards Board (IASB)
An independent, private sector body with the objective of harmonising
the accounting principles which are used by businesses and other
organisations for financial reporting around the world. Their site
contains accounting news, summaries of the audit standards, and other
accounting information. The organisation was formerly
known as the International Accounting Standards Committee (IASC)
International Forum on
Accountancy Development (IFAD)
A body created in 1999 to promote financial transparency. Includes the GAAP
survey on national accounting in fifty three countries.
Association
Francaise de l'Audit (AFAI)
French organisation focusing on audit information systems. Site
includes manuals and a glossary of audit terms
Canadian Institute of
Chartered Accountants (CICA)
Website in french and English: the search engine lets you do full text
searches through the site and through CA magazine
Accounting Standards
Board, UK
UK body on accounting standards. Publications include financial reporting
standards for smaller entities
Audit Training and Resources
CPA Journal
A private publication edited by US CPA for CPAs. Has an excellent
archive section
Accounting Institute
Seminars
Provides information on US CPA exam and an excellent glossary of
auditing terms
Great Ideas for
Teaching Accounting
On this site from South Western college publishing you will find good
ideas for any one who speaks and teaches
Association of
Certified Chartered Accountants (ACCA)
Includes work in progress on their virtual
university
Answerthink
Provides benchmarking and information on relative costs for very large
companies, though some information is relevant for MFIs
Manual of
Examination Policies, USA Federal Deposit Insurance Corporation
Includes basic examination concepts, and a detailed discussion of the
CAMEL tool as applied to USA banks
International
Auditing Practices Committee (IAPC)
IAPC works to improve the degree of uniformity of auditing practices
and related services throughout the world by issuing pronouncements on
a variety of audit and attest functions and promoting their acceptance
worldwide
Audit Firms
The Big Five:
Arthur Andersen
Deloitte Touche
Tohmatsu
Ernst &Young
KPMG
PriceWaterhouseCoopers
Others:
American Institute of
Certified Public Accountants
Website includes their Journal of Acountancy
Association
des Experts Comptables Francais
French site
CPAFirms.com
lists CPA web sites
and provides a placement service for those interested in working for a
CPA Firm
Internal Audit
Institut de l'Audit Interne (IFACI)
Represents internal audit in France
Information Systems Audit and Control
Association & Foundation (ISACA)
Global leader in IT governance, control and assurance
Computer Emergency Response Team (CERT)
Researches and advises on computer security issues
International Computer
Security Association (ICSA)
Sets standards for commercial security products
Resources and Tools
Planet Finance
Contains information about MFI assessment and includes the Planet
Finance assessment tool "GIRAFFE".
MicroRate
Site offers information about the MicroRate rating tool and the results
of some of their rating exercises.
World Council of Credit Unions
Credit Unions throughout the world are audited for the small loans and
their savings products
Calmeadow
As part of Calmeadow's Microbanking Standards Project it produces the
invaluable Microbanking Bulletin which contains relevant articles as
well as extensive peer group financial and operational tables.
Microfinance
Gateway
A compendium of information relating to microfinance.
Virtual Library on
Microfinance
A site offering comprehensive listings and abstracts of documents and
sites relating to microfinance.
Audit Consultants
External
audit consultants
As listed on the MicroFinance Gateway.
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Audit Discussion