International Financial Reporting Standards (IFRS) have been adopted by more than 120 countries, including the European Union, Canada, and other major U.S. trading partners and all signs suggest that the U.S. will adopt IFRS in the near future. Internal auditors holistic organizational view places them in a unique position to positively influence the conversion process.
The guidance in this book is invaluable for internal auditors who seek to advocate for their role in IFRS implementation and are looking for guidance in developing a successful strategy. It will also be of value to managers who recognize the benefit of including internal audit in the IFRS process.
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Louis Beaubien is a faculty member in the Accounting Department at the Sobey School of Business, Saint Mary s University in Halifax, Canada. He also routinely teaches in the certified management accountants CMA and certified general accountants CGA educational and professional programs. Dr. Beaubien completed his MBA at Saint Mary s University and his doctorate at the Ivey School of Business, University of Western Ontario, and is a certified management accountant CMA and certified general accountant CGA. Before becoming a professor of accounting, he worked in the financial services and consulting industries.
Dr. Beaubien has published articles in academic journals and industry periodicals and numerous case studies. His area of expertise is control systems and audit, and decision analytics.
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