The International Federation of Accountants’
(IFAC) Professional Accountants in Business (PAIB) committee has
launched a survey to evaluate the need to align risk management and
internal control guidelines in a global context.

The PAIB committee collaborated with the
Committee of Sponsoring Organizations (COSO) to produce the

The survey intends to:

  • Determine the strengths and weaknesses of existing risk
    management and internal control systems around the world;
  • Investigate the role of risk management and internal control
    guidelines; and,
  • Ascertain the needs for international alignment among the
    various national guidelines that are already in place.

Responses are being sought by 10 July


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