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PAIB Committee to Develop New Information Paper on Internal Control
Following the release in August 2006 of Internal Controls - A Review of Current Developments, a series of interviews were held with senior officers from around the world about their personal experiences with the development of internal controls in their organizations. The PAIB Committee has published these interviews as an information paper l. In addition, the committee is developing an exposure draft of principles-based guidance on internal control from a risk-based perspective that it plans to issue by early 2008.
Here is the link to the information paper "Internal Control from a Risk-Based Perspective" - some very interesting comments on internal control
download here http://www.ifac.org/Members/DownLoads/Internal_Control_from_a_Risk-based_Perspective_August_2007.pdf