معلومات رسمية

الأخبار والتحديثات

إشعارات ICEQC وتحليلات تستند إلى مصادر بشأن الأدلة التعليمية والسياسات والصكوك التنظيمية.

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Standards interpretation

Materiality in the review of public performance reporting

This article examines how materiality in the review of public performance reporting is defined, evidenced and reviewed, keeping exceptions and unresolved limitations visible.

Standards Interpretation

Standards interpretation

Record integrity in relation to internal audit

This interpretation addresses record integrity in relation to internal audit: applicability, materiality, decision records and corrective-action verification.

Standards Interpretation

Standards interpretation

Documented controls for education finance

This interpretation addresses documented controls for education finance: applicability, materiality, decision records and corrective-action verification.

Standards Interpretation

Standards interpretation

Monitoring evidence for teacher professional practice

Interpretation of evidence for teacher professional practice identifies scope, evidence, decision authority, material exceptions and continuing review.

Standards Interpretation