Extrait :

"Following the publication of their information paper entitled Enterprise Governance?Getting the Balance Right, the Professional Accountants in Business (PAIB) Committee of the International Federation of Accountants (IFAC) issued an exposure draft entitled Guidance for the Development of a Code of Conduct. Extending its work in the governance area, the PAIB Committee has included internal control in its work program as a major area of activity. The first phase of this program is a scene setting article briefly describing much of the current guidance available and the regulatory regime surrounding the topic.

As the severity of high-profile corporate accounting failures has increased steadily over the last decade, there has been a corresponding increase in the development of new legislation, standards, codes and guidelines to assist organizations in improving their corporate governance. While these standards and guidelines originated from a variety of sources, they share a core principle: that good governance, by its nature, demands effective systems of internal control.

Recognition of the critical importance of internal control is evident in the key frameworks and guidelines on the subject. In the 1990s internal control frameworks such as the COSO (USA), Turnbull (UK) and CoCo (CANADA) emerged, some of which have recently been reviewed and updated or supplemented. In addition, there are many other publications on the theory and benefits of internal control.

Corporate governance and internal control became a highly pertinent and topical business issue at the beginning of the 21st century following a series of large corporate scandals and failures. These failures led to calls for enhanced corporate governance, risk management and internal control. Governments and legislators, regulators, and standard setting groups came under increasing pressure to take measures to assist in preventing similar shareholder losses from occurring in the future.

...la suite à lire après chargement de ce PDF

http://www.ifac.org/Members/DownLoads/Internal_Controls.pdf

ou en cas de problème l'inscription gratuite pour téléchargement gratuit à cette adresse

http://www.ifac.org/store/Details.tmpl?SID=11559337241982775

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Un résumé de cette étude, en français, est paru dans la revue   CMA Management sous le titre:

Les contrôles internes ou la valeur d’une approche plus vaste axée sur l’entreprise

Ce résume est disponible à l'adresse :

http://www.managementmag.com/7/3/6/6/index2.shtml

ou ici en PDF :

 http://ddata.over-blog.com/xxxyyy/0/32/13/25/controles-internes-ifac.pdf