Вот о чем Тимур пишет, но я не слышал чтобы эта тема развивалась:
http://www.theiia.org/index.cfm?act=iia.news&detail=5375Sep 21, 2005
New global agreement to advance the internal audit profession
The IIA and the Association of Chartered Certified Accountants (ACCA) have signed a Memorandum of Understanding that will create a structure for collaboration and cooperation on the global level, as well as locally through affiliates all over the world. The agreement includes ACCA’s recognition of the Professional Practices Framework as authoritative guidance for internal auditors, and states that ACCA will strongly advise its members to apply The IIA’s Standards when performing internal audit activities.
The Institute of Internal Auditors signs a global partnership agreement with ACCA (Association of Chartered Certified Accountants)
ALTAMONTE SPRINGS, FL - The Institute of Internal Auditors (IIA) and ACCA (the Association of Chartered Certified Accountants) have signed a global partnership agreement. Under the agreement, the two organizations will cooperate, collaborate, and share resources across their global networks of offices and affiliate bodies.
Under this agreement, ACCA will strongly advise its members that any internal audit work they conduct should be performed in accordance with The IIA’s International Standards for the Professional Practice of Internal Auditing and The IIA’s Professional Practices Framework.
ACCA Chief Executive Allen Blewitt said, “Our focus, as a global leader of accountants, has been general in nature and broad in scope. By contrast, The IIA represents and advocates for those who are internal audit specialists. We at ACCA recognize The IIA for its authoritative guidance, and complying with the Standards will ensure that our members who perform internal audit services will have the ‘specialist perspective’ they need to meet effectively the high expectations of stakeholders."
IIA President David A. Richards said, “The IIA and ACCA are both long-standing, highly respected professional associations, each with members from all around the world. Although we represent two distinctly different professions, our codes of ethics and perspectives on enhanced professionalism, ongoing education, and quantifiable research mirror one another. This agreement is the first step toward a variety of joint projects on issues such as ethics and sustainable development or corporate social responsibility, as well as a unified approach to professional growth for the members of both organizations.
