The Centre provides knowledge services and capacity development assistance. Services include analytical and advisory services, learning and skill development, know-how and knowledge transfer, and technical assistance and institutional strengthening. All CFRR publications are available on this site.

The Internal Audit Ethical Dilemmas Board Game

Teaching material | 2017

Developed to facilitate the Internal Audit Training of Trainers program, the objective of the Ethical Dilemmas Board Game is to enable participants to approach professional ethics training and education in a practical way, by analyzing threats that arise and selecting an appropriate course of action in line with the fundamental principles of the Code of Ethics for Internal Auditors prescribed by the Institute of Internal Auditors (IIA). The game is expected to develop participants' ethical decision-making skills and to make sound judgments when resolving and mitigating ethical dilemmas.

Focus Areas

Audit Training of Trainers Modules

Teaching material | 2016

The document provides a detailed overview of the Audit Training of Trainers program including the content and composition of the modules and sessions.

Focus Areas

Practical guide for PAOs on continuing professional development for accountants

Publication | 2016

Professional accountants recognize that achieving and maintaining the highest levels of professional competence help them win business and retain clients. Professional Accountancy Organizations (PAOs) have an important role to play in encouraging, facilitating and monitoring life-long learning. With the support of participating PAOs involved in the EU-REPARIS Audit Training of Trainers program, the World Bank Centre for Financial Reporting Reform has produced a short practical guide on Continuing Professional Development (CPD).

Focus Areas

Role Play Exercise: Developing Effective Interview Skills

Teaching material | 2016

This exercise, developed to facilitate the EU-REPARIS Audit Training of Trainers program, enables participants to engage in a role play activity and develop their interview, communication and interpersonal skills. By simulating a real life business situation, participants tackle and solve some real life problems. This is critical for the development of the complex skills needed by auditors that go beyond the theory and International Standards on Auditing (ISAs), and also allows participants to exercise their professional judgment and understand problems from different perspectives.

Focus Areas

The Ethical Dilemmas Board Game

Teaching material | 2016

Developed to facilitate the EU-REPARIS Audit Training of Trainers program, the objective of the Ethical Dilemmas Board Game is to enable participants to approach professional ethics training and education in a practical way, by analyzing threats that arise and selecting an appropriate course of action in line with the fundamental principles of the International Ethics Standard Board for Accountants (IESBA) Code of Ethics. The game is expected to develop participants' ethical decision-making skills and to make sound judgments when resolving and mitigating ethical dilemmas.

Focus Areas