Publication

The Ethical Dilemmas Board Game and associated learning session approaches professional ethics training and education in an engaging and practical way. It reviews the fundamental principles of the Code of Ethics for Internal Auditors, prescribed by the Institute of Internal Auditors (IIA), then allows understandings to be tested through analysis, discussion, and selection of action for examples of potential threats.

EU-REPARIS Audit Training of Trainers Program focused on enhancing lifelong learning and supporting improvements in continuing education systems for professional accountants, the EU REPARIS Audit Training of Trainers Program explores ways of modernizing the skills of the profession to provide effective financial reporting support to Small and Medium Enterprises (SMEs) and private sector enterprises.

The past thirty years of conflict and political unrest in Afghanistan has decimated the country’s education system in terms of staffing, premises, curricula, and student attendance, for both male and female students. The education sector has been at the forefront of the political battles and conflicts between competing interest groups during the wars of resistance and ideological and ethnic conflicts that have plagued the country over the past few decades (Changing Profile of Education in Afghanistan, 2013).

The Program of Accounting Reform and Institutional Strengthening (EU-REPARIS) has been designed to help and encourage the process of integration of candidate or potential candidate countries for EU enlargement in the countries of Southeast Europe.There is widespread recognition that reliable and credible financial information is vital for markets to function efficiently and for economies to grow. The quality of financial information is directly related to the quality of services provided by professional accountants.

Continuing Professional Development (CPD) is essential for all professional accountants, irrespective of their role or sector. Traditional CPD systems focus on recording and measuring inputs, such as time spent on CPD activities, but fail to capture whether actual learning has occurred. This publication provides guidance intended for Professional Accountancy Organizations (PAOs) and other stakeholders seeking to implement output based CPD systems as a more genuine measure of learning and professional improvement.

Fostering inclusive and sustainable economic growth is key to ending poverty and boosting shared prosperity. Growing economies create jobs, generate income, produce social benefits, and attract investment. This is of particular importance to developing economies whose strategic development goals include significant efforts to improve the business climate, increase access to finance, strengthen the financial sector, and promote private sector-led growth.

The objective of this group challenge is to enhance the soft skills of participating trainers and to enable them to practice their client relationship skills and cross-selling techniques. By engaging in the simulated client meeting, participants are provided with an opportunity to practice these skills in a simulated face-to-face client meeting and thus tackle and solve some real-life business situations and problems. This exercise is therefore designed to challenge small- and medium-sized practices (SMP) practitioners to think more strategically about the way they operate.

This case study is a core teaching resource during the Audit ToT workshops and its aim is to provide an opportunity to bridge the gap between theory and the practical application of ISA by simulating a small audit client scenario. Audit documentation templates and examples form part of the case study and allow the audience to go through a real-life business situation, and tackle and solve some real-life problems.

The objective of the exercise is to enable participants to approach professional ethics training and education in a practical way, by analyzing threats that arise and selecting an appropriate course of action in line with the fundamental principles of the IESBA code of ethics. The session’s duration is 90 minutes. It starts with a brief presentation to serve as a reminder about the fundamental principles, threats that arise, and safeguards covered by the IESBA code of ethics. It is followed by the board game, which includes the short ethical dilemmas.

Fostering inclusive and sustainable economic growth is key to ending poverty and boosting shared prosperity. Growing economies create jobs, generate income, produce social benefits, and attract investment. This is of particular importance for developing economies whose strategic development goals include significant efforts to improve the business climate, increase access to finance, strengthen the financial sector, and promote private sector-led growth.