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Conceptual Framework on Financial Reporting and External Audit of IFAD-Financed Projects

This framework introduces a principles-based approach to financial reporting and auditing of IFAD-funded projects. It sets the context for the detailed guidance provided in the “Handbook on Financial Reporting and Auditing for IFAD-Funded Projects”, as approved by IFAD Management.

In line with the principles described in the following sections, IFAD will provide project staff, ministries, auditors and its internal workforce with additional guidance on developments in standards and organizational requirements, as and when required.

Type

Legal document

Date

December 2017