Financial Management

Country Diagnostic Studies

Country diagnostic studies

• assess the capability and capacity of developing member countries (DMCs) to provide efficient and effective accounting and auditing support to meet international standards and best practices
• determine the existing accounting and auditing standards of DMCs
• assess the degree of deviation from the international accounting and auditing standards and IPSAS, while identifying weaknesses and possible options
• introduce the concept of international standards
• determine the level and type of assistance needed by the selected DMCs to provide acceptable accounting and auditing support to the private and public sectors

Country diagnostic studies completed

• Phase I - "Financial Management and Governance Issues in Selected Developing Member Countries (DMCs)" (Cambodia, People's Republic of China, Mongolia, Pakistan, Papua New Guinea, Uzbekistan, and Viet Nam)
• Phase II - "Diagnostic Study of Accounting and Auditing Practices in Selected DMCs" (Azerbaijan, Fiji Islands, Marshall Islands, and Sri Lanka)
• Individual Studies
• Accounting and Auditing Practices in the Republic of Indonesia
• Diagnostic Study of Accounting and Auditing Practices - The Philippines

A CD-ROM containing all reports is now available.