What is the purpose of a professional body?

Interamerican Accounting Association (IAAC) functions

The IMCP has become an obligatory reference when talking about improvement and excellence in the profession. It has formed in its members, professionals with the necessary knowledge and skills to provide the best service in organizations.

It is important to highlight that the IMCP, through its different forums organized by its members, has consistently made proposals and pronouncements focused on guiding the best and most viable way to face the different circumstances that occur in the accounting, tax, financial and economic fields of companies and the country.

The IMCP is a leading national organization with a strong international presence as a member of the regional organization AIC (Inter-American Accounting Association), which brings together the accounting profession in the Americas: The AIC is the regional organization that brings together 60 countries, of which 13 are members of the Executive Committee. IMCP has participated in the AIC since its foundation in 1949.

IMCP’s mission is “To strengthen the accounting community in its human and professional development, within the highest ethical standards, for the benefit of society”. And its vision is to be a more prestigious community of professionals to contribute to a better world, through the fulfillment of its values, which are truth, integrity, responsibility and commitment.

Ifac pdf

IFAC.International Federation of Accountants (1977) is the international organization that brings together accountants, through the various organizations or federations of accountants from different countries, thus seeking to achieve international level that the profession achieves respect for its social role, being responsible for the generation of information of companies and States, which helps to know the situation of the economy worldwide. That is why it is said that accounting is the language that allows the different economic entities to know each other.

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AIC. The mission of the AIC is to achieve the improvement and integral professional formation of the accountants of the Americas, to reach a strong and coherent profession, that fulfills its responsibility before the society within a sincere interchange, and fraternal coexistence.

EAA. European Accounting Association. The objective of this association, created in 1977, is to link accounting researchers and educators at the European level to provide them with a platform to disseminate and improve accounting research on the continent. Its website includes information on congresses, scientific meetings, publications and links of interest in the international accounting field. (http://www.econ.uba.ar/www/servicios/biblioteca/bibliotecadigital/institutos/cics/a1n1/anexo.pdf)

Professional associations examples

In many cases, when internal controls are discussed, perceptions of their meaning are very different, depending on the user, preparer, auditor or management. For some users, internal control refers to reconciliation and authorization procedures; for others, it could be controls related to fraud; and for others, it could be only policies and procedures established in the company.

In general, however, internal controls are the responses of the management of a company or business to mitigate an identified risk factor or achieve a control objective.

Although companies need to establish internal controls to mitigate the risks associated with these issues, for financial statement auditing purposes, the relevant internal control is the one related to financial information.

This article will discuss the evaluation of internal control and its components in the audit of financial statements, taking into account the provisions of the International Standards on Auditing (ISAs) to expose the purpose, scope and nature of internal control over financial reporting, including the five components to be evaluated by the auditor of financial statements.

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Objective of the ifac

In its beginnings nursing was empirical, learning depended largely on the medical needs and pioneer nurses of theoretical currents different from the needs of the nascent nursing profession in Mexico. The advances that have been generated have arisen at the same time as nursing education, during the second half of the 20th century, nursing is sustained by its own historical evolution, as well as by the social, economic and epidemiological changes in accordance with technological innovations and the processes of globalization and universality of scientific knowledge. Currently, educational trends are oriented towards flexible and affordable instructional programs, according to the needs of the social system as well as those of the students. It is important to reconsider the entry criteria and the profile of graduates for the different educational levels, with special emphasis on graduate nursing programs, with the purpose of having the inclusive vision characteristic of the degree and achieving a perspective of approaching the reality of nursing processes. The purpose of the changes in the professionalization of nursing personnel has undoubtedly been the formation of scientific, competent, apt, committed nurses with a high humanistic sense in order to provide high quality nursing interventions.

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