JUNE 2010

Publication of ACIST, an internal control self assessment tool for international solidarity organisation.

This tool serves three objectives:

• Identifying the main risk areas related to the internal process of an international solidarity organisation which are supposed to impact, directly or indirectly, the financial statements.

• Proposing self assessment questionnaires in relation to the above risks.

• Making recommendations in order for the organisation to control these risks.

This tool is designed on a free use CD-Rom for any international solidarity organisation. All organisations are strongly encouraged to contact us to benefit from the CD Rom.

october 2009

Publication, at international level, of the first ever external audit guide focusing on the related credit risk issues, via the French Conseil Supérieur de l’Ordre des Experts-Comptables and the international Fédération Internationale des Experts-Comptables Francophones, for the benefit of approximately thirty French-speaking countries in the world.

This study is a practical guide which proposes tools and methodology in order to deal with the specific credit risk of a microfinance institution, which constitutes the principal cause of failure of the microfinance sector and the main focus of financial investors as well as regulatory authorities. Generally speaking, this guide’s ambition is to contribute to the improvement of the microfinance sector’s financial clearness, in order to improve also its sustainability and its long-term action by sensitizing all the actors on the key aspects of information system and internal control.

For free download of this guide, refer to the « tools » section.