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| As part of the Reports on the Observance of Standards and Codes (ROSC) initiative, the World Bank has established a program to assist its member countries in implementing international accounting and auditing standards for strengthening the financial reporting regime. The objectives of this program are two-fold:
The World Bank conducts reviews of accounting and auditing within the ROSC initiative at the invitation of a country. The World Bank utilizes a diagnostic tool that it developed to gather pertinent information for preparing the Accounting and Auditing ROSC. The tool has four components, which are provided in the templates below. The ROSC team works closely with stakeholders and makes recommendations that can lead to a country action plan. The World Bank publishes the ROSC report on this Website with permission of the country authorities. The published reports are accessible below by country.
The World Bank has developed a diagnostic tool to support the review. The tool has four components, further information for which is provided below: To view the PDF Documents, you will need to download Adobe Acrobat Reader. |
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