Documents

Audit tools

Accounting standards and auditing standards () CGAP (1998) [Annex B of: CGAP External Audits of Microfinance Institutions: A Handbook. Washington, DC, USA: CGAP, 1998] [File size: 37 KB]

Accounting and reporting standards for microfinance institutions () McGuire, Paul B. Brisbane, Australia: Foundation for Development Cooperation (1996)

Audit of International Commercial Banks () International Federation of Accountants (Exposure Draft). New York, USA: IFA (2000) [File size: PDF 280 KB]

Conducting the audit: a brief overview () CGAP (1998) [Chapter 6 of: CGAP External Audits of Microfinance Institutions: A Handbook: Volume 1. Washington, DC, USA: CGAP, 1998] [File size: 104 KB]

Disclosure guidelines for financial reporting by microfinance institutions () CGAP. (CGAP Technical Guides Series (Interim version)) Washington, DC, USA: CGAP (2001) [File size: 277Kb]

The Expanded Role of the Audit Committee () Chicago, USA: Grant Thornton ([1998])

External audits of microfinance institutions: a handbook () CGAP. Washington, DC, USA: CGAP (1998) IAS 20 - Accounting for government grants and dislosure of government assistance - full text of statement ()

IASC international accounting standards () London: International Accounting Standards Board (2001)

Illustrative management letter [for external audits] () CGAP (1998) [Annex H of: CGAP External Audits of Microfinance Institutions: A Handbook. Washington, DC, USA: CGAP, 1998] [File size: 38 KB]

Obtaining audit evidence: loan loss provisions and write-offs () CGAP (1998) [Chapter 7 of: CGAP External Audits of Microfinance Institutions: A Handbook: Volume 2. Washington, DC, USA: CGAP, 1998] [File size 117KB]

Principles of External Auditing () Porter, B., Hatherly, D., Simon, J. London: John Wiley and Sons (1996)

MFI Assessment

The ACCION CAMEL () Saltzman, S.; Salinger, D. Bethesda, Maryland, USA: Microenterprise Best Practices (MBP) Project, Development Alternatives / USAID (1998) [File size: 451 KB]

CARE savings and credit sourcebook () Waterfield, C.; Duval, A. Atlanta, Georgia, USA: CARE (1996)

Financial ratio analysis of micro-finance institutions () SEEP SEEP / Calmeadow (1995)

Format for appraisal of microfinance institutions () Christen, R.P.; Helms, B.; Rosenberg, R. (CGAP Technical Tool Series, No. 4) Washington, DC, USA: CGAP (1999) [File size: 194KB]

Interrelationship of PEARLS () Richardson, D. Madison. Wisconsin, USA: World Council of Credit Unions (1994) [File size: 105 KB]

Measuring microcredit delinquency: ratios can be harmful to your health () Rosenberg, R. (CGAP Occasional Paper No. 3) Washington, DC, USA: CGAP (1999) [File size: PDF 131 KB or smaller HTML pages]

Microcredit Interest Rates () Rosenberg, R. (CGAP Occasional Paper, No. 1) Washington, DC, USA: CGAP (1996) [File size: PDF 114 KB or as smaller HTML pages]

PEARLS monitoring system () Richardson, D. Madison. Wisconsin, USA: World Council of Credit Unions (2000) [File size: 79KB]

Performance and standards in microfinance: ACCION's experience with CAMEL instrument () Saltzman, S.; Rock, Rachel; Salinger, D. (Discussion paper no 7) Cambridge, Massachusetts, USA: Accion International (1998)

PEARLS: Financial Stabilization Monitoring & Evaluation () Richardson, D. Madison, WI, USA: World Council of Credit Unions (1997) [File size: 73 KB]

Rating instrument GIRAFE () Planet Finance (1999)

Technical Guide for the Analysis of Microenterprise Finance Institutions () IADB Washington, DC, USA: Sustainable Development Department, Inter-American Development Bank (1994)

MFI Audits

Illustrative audit report and financial statements () CGAP (1998) [Annex G of: CGAP External Audits of Microfinance Institutions: A Handbook. Washington, DC, USA CGAP, 1998] [File size: 36 KB]

Illustrative Terms of Reference for a Financial Statement Audit () CGAP (1998) [Annex C of: CGAP External Audits of Microfinance Institutions: A Handbook. Washington, DC, USA: CGAP, 1998] [File size: 30 KB]

Setting strategic directions in small and medium enterprises: a guide for professional accounting advisors, Part 1 - A guide for professional accounting advisors () Birkett, F.W. IFAC (2000) [ File size: 264 KB]

Setting strategic directions in small and medium enterprises: a guide for professional accounting advisors, Part 2 - SME Guide with Supporting Templates () Birkett, F.W. IFAC (2000) [File size: 196 KB]

Understanding Audits () CGAP (1998) [Chapter 2 of: CGAP External Audits of Microfinance Institutions: A Handbook: Volume 1. Washington, DC, USA: CGAP, 1998] [File size: 126 KB]

Internal control

Internal audit and fraud control () CGAP (1998) [Chapter 3 of: CGAP External Audits of Microfinance Institutions: A Handbook: Volume 1. Washington, DC, USA: CGAP, 1998] [File size: 109 KB]

Overview of Microfinance Fraud () Valenzuela, L. Cambridge, Massachusetts, USA: ACCION International (1997) [In "Moving microfinance forward" : Craig Churchill]

Professional Practices Framework [for internal auditors] () Altamonte Springs, USA: Institute of Internal Auditors (1999)

MIS

Management information systems for microfinance institutions: a handbook () Waterfield, C.; Ramsing, Nick. Washington, DC, USA: CGAP (1998) [File size: 361 KB]

Other

Commissioning the audit () CGAP (1998) [Chapter 4 of: CGAP External Audits of Microfinance Institutions: A Handbook: Volume 1. Washington, DC, USA: CGAP, 1998] [File size: 168 KB]

Credit union restructuring: A response to the developments in the international finance industry () Rick, S. Madison, Wisconsin, USA: World Council of Credit Unions (1998) [File size: 127 KB]

Moving microfinance forward: Ownership, competition, and control () Churchill, C. Somerville, MA, USA: Accion International (1998)

Reasons for selecting and switching auditors () Addams, H. Lonn; Davis, Brian; Mano, Ronald M. (News view) New York: New York State Society of Certified Public Accountants CPA Journal April (1996)