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IFIAR - Informacije za javnost


V maju 2019 je Združenje IFIAR (Mednarodna neodvisna organizacija nadzornikov) objavilo sedmo letno raziskavo ugotovitev iz inšpekcijskih pregledov za leto 2018. Ugotovitve izhajajo iz posameznih inšpekcijskih pregledov članov IFIAR, in sicer 55 neodvisnih nadzornih organov in regulatorjev revizijskih družb, povezanih s šestimi največjimi svetovnimi mrežami revizijskih družb (KPMG, Ernst&Young, PwC, Deloitte, BDO, Grant Thornton). Izsledki poročila kažejo spodbuden trend zniževanja stopenj ugotovitev iz inšpekcijskih nadzorov, hkrati pa ponavljanje in raven ugotovitev, opredeljenih v raziskavi, kažejo tako na pomanjkanje doslednosti pri izvajanju kakovostnih revizij in kot tudi potrebo po stalni osredotočenosti na izboljševanje revizijskih storitev s strani revizijskih družb.

Plenarno zasedanje 17. do 19. 4. 2018 – izjava za javnost

International Forum of Independent Audit Regulators Addresses Emerging Disruptive Enablers and the Future of Audit at Annual Plenary Meeting in Canada, April 17-19, 2018.

Members of the International Forum of Independent Audit Regulators (IFIAR) were hosted by the Canadian Public Accountability Board (CPAB) in Ottawa, Canada’s capital city, at their 2018 Plenary meeting. 

The objective to improve audit quality lies at the core of IFIAR’s mission. “Audit quality is the cornerstone of international financial stability and economic growth, and investors and capital markets rely on auditors to assure the integrity of financial statements” said Brian Hunt, IFIAR Chair.  “In our interconnected world, audit quality issues are not unique to countries – they require international action and IFIAR is a key forum for Members to exchange practical experiences in audit oversight. Our annual meeting provides a unique platform for Members to collectively address matters impacting audit quality.”  

Many factors are influencing the future of audit oversight, including the interconnectedness and volatility of the global economy, challenges to the relevance of the audit, changes in demographics and professional qualifications, the risks and opportunities of potentially disruptive technologies, and developments in audit/accounting standards and the broader financial regulatory system. This year’s discussions focused on existing and potential disruptors to the audit, their impact on the future of audit as we know it today, and confirmed IFIAR’s strategic approach in this changing environment. 

Event guest speakers included Dubie Cunningham, SVP, Enterprise Innovation, Scotiabank; Jeff Wong, International Head of Innovation, EY; Emilio B Imbriglio, President and CEO, Raymond Chabot Grant Thornton; and Richard Talbot, Board Member, CFA Society Toronto who brought their unique perspectives on how the world of audit must transform. Dr. Timothy Persons, Chief Scientist U.S. Government Accountability Office, and Scott Layton, Director Audit & Investigations at IBM’s Asia Pacific, Greater China Group, and Japan regions, shared their knowledge and expectations on how technological developments can affect financial reporting and audit.

2018-2021 strategic plan                

This year’s meeting marked the first operational year of IFIAR’s Board structure as well as IFIAR’s permanent Secretariat which was established in April 2017 in Tokyo, Japan, with the hiring of an Executive Director and staff.  Key milestones included the approval of IFIAR’s first strategic plan, and the presentation of the supporting operating plan to the Membership.  IFIAR’s 2018-21 strategy is focused on achieving significantly improved audit quality on a global basis, enhancing capabilities for independent audit oversight and expanding IFIAR’s Membership.

Working Groups and Task Forces

Much of IFIAR’s work is delivered through its Working Groups and Task Forces. The Chairs of each Working Group and Task Force provided detail updates and key learnings from their activities in the past year and shared their objectives for the coming year. 

Advisory Group and Standard Setters

Presentations were also made by the Advisory Group to IFIAR’s Investors and Other Stakeholders Working Group (IOSWG), which consists of investor and audit committee representatives, as well as other key stakeholders. The Advisory Group panel discussed how technological innovations could support real time reporting and assurance, and the related expectations of investors and other stakeholders.

Attendees also heard from the Chair of the IAASB and Deputy Chair of IESBA, who discussed global standard setting matters and the impact they are having on global audit quality. 

Global CEOs

Continued dialogue on audit quality matters with the largest global network audit firms remains high on the list of priorities for IFIAR. The leaders of the six largest networks (BDO, Deloitte, EY, Grant Thornton, KPMG and PwC) were invited to attend the Plenary to hear how the networks are working to improve audit quality on a global scale. The CEOs also shared their views on the future challenges and opportunities that lie ahead for the audit industry. 

Targeted sessions

A key part of this year’s Plenary was to discuss regulatory innovations in audit oversight and the impact – potential and realized – of disruptive technologies on audit as well as experiences with the new extended audit report. Three distinct breakout sessions were organized, including a session where the network firms demonstrated how they use their latest digital tools in the course of their audits. 

Audit related standard setting reforms

The Chair updated and led a discussion with IFIAR Members on Monitoring Group activities in relation to sound governance over audit-related standard setting boards. 


Established in 2006, the International Forum of Independent Audit Regulators (IFIAR) comprises independent audit regulators from 52 jurisdictions representing Africa, North America, South America, Asia, Oceania, and Europe.  

The objective to improve audit quality lies at the core of IFIAR’s mission.  Our strategy is to proactively influence audit matters worldwide and to shape the future of international dialogue on audit quality and regulatory oversight. 

IFIAR provides a platform for Members to exchange information about the audit environment and practical experiences and insights from their inspections of audit firms, enforcement practices, engagement with audit committees, audit quality indicator programs, firm culture reviews, and the overall audit market.  This collective wisdom regarding the forces impacting audit quality and oversight is essential to advancing sustainable, high quality audits.   Just as importantly, IFIAR is the only forum for coordinated, sustained dialogue with the largest global network audit firms, international standard setters, audit committees, institutional investors and other international organizations that have an interest in audit quality. 

Plenarno zasedanje 3. do 6. 4. 2017 – izjava za javnost

International Forum of Independent Audit Regulators opens headquarters in Tokyo; first Board meeting held

April 3-6, 2017 (Tokyo, Japan) – Forty-seven Members of the International Forum of Independent Audit Regulators (IFIAR) were hosted by the Financial Services Agency of Japan / Certified Public Accountants & Auditing Oversight Board (JFSA/CPAAOB) in Tokyo, Japan at their annual plenary meeting to advance audit quality globally. Janine van Diggelen, Chair, IFIAR and Nobuchika Mori, Commissioner, JFSA co-hosted a reception to celebrate the opening of IFIAR’s new permanent Secretariat office in Japan. “In April 2016, IFIAR Members approved setting up a permanent Secretariat in Tokyo. Just one year later we are delighted to hold the opening ceremony and are grateful for the invaluable support of the JFSA throughout the process,” said van Diggelen. Mori added: “JFSA is delighted IFIAR has established its new Secretariat in Japan. We will cooperate with IFIAR in achieving its goal – to improve audit quality globally – through our contributions as an integrated financial regulator.” The establishment of IFIAR’s permanent Secretariat and the successful implementation of governance changes that will see IFIAR being led by a Board going forward mark an important milestone for the international organization that celebrated its 10th anniversary in 2016. Effective governance, combined with a dedicated Secretariat headed by Executive Director Carl Renner, enhances IFIAR’s ability to deal effectively and efficiently with global audit quality matters.

IFIAR Strategy and Information Sharing

During the annual plenary meeting, IFIAR discussed the outline of a new strategic plan with the aim of proactively influencing audit quality matters globally and intensifying collaboration among its Members and with its stakeholders. IFIAR’s Multilateral Memorandum of Understanding (MMOU) was signed by 22 Members from the following jurisdictions: Australia, Brazil, Canada, Cayman Islands, Chinese Taipei, Czech Republic, Dubai International Financial Centre, France, Gibraltar, Japan, Korea, Liechtenstein, Lithuania, Luxembourg, Malaysia, The Netherlands, New Zealand, Slovak Republic, Switzerland, Turkey, United Kingdom and the United States. The MMOU facilitates more effective information exchange and improves cooperation among Members, and contributes to more efficient and effective regulation of audit firms.

Advisory Group advises on matters important to investors and stakeholders

The Advisory Group to IFIAR’s Investors and Other Stakeholders Working Group was established last year and consists of investor and audit committee representatives, as well as other key stakeholders that share IFIAR’s objective of enhancing audit quality globally and the promotion of investor protection. During the meeting, members of the Advisory Group advised IFIAR on matters important to investors and other stakeholders. An important topic included the central role of audit committees in the oversight of audit quality and financial reporting. IFIAR has published a thought paper on the role of audit committees and audit quality, which can be found here.

Global CEOs on Audit Quality

IFIAR continues its audit quality dialogue with the global leadership of the six largest global audit networks (BDO, Deloitte, EY, Grant Thornton, KPMG and PwC), primarily through IFIAR’s Global Audit Quality Working Group (GAQWG). During the meeting, IFIAR engaged with each of the six global CEOs to discuss a number of strategic issues including recent measures taken by the networks to further enhance audit quality and drive consistency of audit execution, what role culture plays, their views on how new technologies and data analytics tools can make a difference in audits, and their impact on talent. The CEOs also shared their vision on multidisciplinary service offerings, on developments in corporate governance around the globe, and on their networks’ recent experiences in the context of mandatory firm rotation and tendering. In 2015, IFIAR proposed and the six largest audit networks agreed on an initiative to reduce the percentage of deficient audits reported by the GAQWG Members in IFIAR’s annual Inspection Findings Survey. The target is at a minimum 25 per cent fewer listed PIE audits with at least one finding as reported by members of this working group by 2019. IFIAR plans to release an interim update on this initiative in the next IFIAR Inspection Findings Survey report.

Meetings with Standard Setters

IFIAR also met with representatives of the international standard setting bodies IAASB and IESBA, and the PIOB to discuss how international standards can improve audit quality globally.

Inaugural Board meeting

Regulators from Abu Dhabi, Australia, Canada, France, Germany, Japan, Korea, the Netherlands, Norway, Singapore, South Africa, Switzerland, Turkey, the United Kingdom and United States were elected to serve on IFIAR’s first Board. Brian Hunt, CEO, Canadian Public Accountability Board, and Frank Schneider, CEO, Swiss Federal Audit Oversight Authority, were elected as IFIAR Chair and Vice Chair. The inaugural Board meeting took place immediately after the plenary meeting.

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Pravna podlaga

Podlaga za obvestilo je spremenjeni Zakon o elektronskih komunikacijah (Uradni list št. 109/2012; v nadaljevanju ZEKom-1), ki je začel veljati v začetku leta 2013. Prinesel je nova pravila glede uporabe piškotkov in podobnih tehnologij za shranjevanje informacij ali dostop do informacij, shranjenih na računalniku ali mobilni napravi uporabnika.

Kaj so piškotki?

Piškotki so majhne datoteke, pomembne za delovanje spletnih strani, največkrat z namenom, da je uporabnikova izkušnja boljša.

Piškotek običajno vsebuje zaporedje črk in številk, ki se naloži na uporabnikov računalnik, ko ta obišče določeno spletno stran. Ob vsakem ponovnem obisku bo spletna stran pridobila podatek o naloženem piškotku in uporabnika prepoznala.

Poleg funkcije izboljšanja uporabniške izkušnje je njihov namen različen. Piškotki se lahko uporabljajo tudi za analizo vedenja ali prepoznavanje uporabnikov. Zato ločimo različne vrste piškotkov.

Vrste piškotkov, ki jih uporabljamo na tej spletni strani

Piškotki, ki jih uporabljamo na tej strani sledijo smernicam:

1. Nujno potrebni piškotki

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2. Izkustveni piškotki

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3. Funkcionalni piškotki

Tovrstni piškotki omogočajo spletni strani, da si zapomni nekatere vaše nastavitve in izbire (npr. uporabniško ime, jezik, regijo) in zagotavlja napredne, personalizirane funkcije. Tovrstni piškotki lahko omogočajo sledenje vašim akcijam na spletni strani.

4. Oglasni ali ciljani piškotki

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Nadzor piškotkov

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