在全球推動改進本組織治理的過程中，內部審計人員面臨著許多機遇和挑戰，其中包括極其普遍和復雜的技術，包括對新技能的需求、需求和組織結構的扁平化(Locke 2011)。這對於擴大每一項服務的範圍，同時提高全球化和競爭水平是很重要的。會計準則的制定對於溝通過程中的某些成員來說似乎是深奧難懂的，但在現實中，這一過程有著巨大的意義。這些成果有助於底盤的形成，底盤被認為是澳大利亞和全球許多實體的一個重要基地(Leo et al. 2009)。這被認為是一個涉及重大技術復雜性的時代，最終可能會讓觀察者感到困惑。
There can be a conducting of lobbying by informal or formal channels. Since lobbying done informally can involve difficulty for assessment, major focus of such research can be enabled by the respondents for exposure of drafts (Jubb et al. 2010). These can be conducted by the use of submission to several groups of standard setting that include several constituents lobbying the board in accordance with the proposed standards of accounting, costs of interest, employee compensation based on stock, loan accounting, and savings and bank accounting.
In the midst of global drive for the improvement of governance in the organization, a number of opportunities and challenges are faced by internal auditors that include extremely pervasive and complex technology, involving the need for new skills, demand, and flattened structure of the organization (Locke 2011). This is important to expand the scope of each and every service, while increasing the level of globalization and competition. The accounting standards set up may seem to be esoteric to certain members across the communication, but in reality, there is huge significance of the process. The outcomes help in the formation of chassis that is considered as an important base for a number of entities across Australia and all across the globe (Leo et al. 2009). This has been identified as an era involving major technical complexity that can end up baffling the observers.
值得註意的是，在公眾利益範圍內保持財務和會計報告透明度的目標仍然是標準制定者的主要關註點，而不是被強大的既得利益所滿足(Alfredson et al. 2009)。澳大利亞多年來為財務報告所遵循的概念框架有助於將財務報告的一般目的定義為財務報告的內涵，以滿足用戶對共同信息的需要。他們沒有能力指揮編寫修改後的報告，以滿足每一個與信息有關的需要(Deegan 2009)。簡而言之，可以說財務報告與保護那些由於社會地位低下而沒有能力做財務報告的人有關。這可能是由於缺乏經濟影響力，無法要求獲得他們一直在尋求利益的大公司的相關信息。這些利益的介入可能與養老基金或股票的直接投資有關(Jubb et al. 2010)。該利益可能包括但不限於該實體所感知的規模、與該實體的聯系的突出程度，或在澳大利亞經濟的全球經濟中的行業。在標準制定者的參與下，這些實體可以被視為合法的目標最終產品。雖然標準的制定者應該了解與實體相關的公告的影響，但是不能為那些屈服於既得利益和政治壓力的監管者或標準制定者提供任何理由(Leo et al. 2009)。
It is significant to note that the objective of maintaining transparency in financial and accounting reports within the interest of public stays the major focus for setters of standard instead of being appeased with interests that are powerfully vested (Alfredson et al. 2009). The conceptual framework followed for financial reporting since a number of years in Australia helps in defining the General Purpose behind Financial Reports as the intension of financial reports for meeting the needs of information common for the users. These do not have the ability of commanding to prepare the reports modified for the satisfaction of each and every need related to information (Deegan 2009). In simple words, it can be stated that financial reporting is related to the protection of those not having the ability to do the same due to their low status in the society. This can be the scenario when there lies an absence of economic clout for demanding information related to large corporations within which they have been seeking interest. The involvement of these interests can be related to directly made investment by superannuation fund or shares (Jubb et al. 2010). The interests may be inclusive of but not restricted to the size perceived by the entity, the prominence in attachment with the entity, or the industry in the global economy of in the Australian economy. These entities can be considered as legitimately targeted end product with the involvement of standard setters. While the setters of standard should be having an understanding about the impacts of the announcements made related to the entities, no justification can be provided related to the regulators or standard setters that bow in accordance with vested interests and political pressure (Leo et al. 2009).
Based on this, it can be stated that the standards help in the creation of option for the entities that could either be considered for payment based on expense share or disclosure of value related to the payment of shares as notes for the statements of finance. As per this discussion, it can be stated that the basic discovery of an issue cannot be considered sufficient for assuring that the Financial Board of Accounting Standards will be undertaking the solution (Locke 2011). There has to be significantly high chances of issues for resolution by the Board in a way that has to be accepted with constituency. This is the scenario in the absence of previous sense regarding the chances that members of the board will have the ability of reaching a point of consensus. Hence, in general, it cannot be advised for undertaking a project formally with the compliance of standards.