Regulatory board

Is it correct to say International Federation of Accountants (IFAC) is responsible for preparing and publishing global accounting standards? There is somewhere where l read which said IFAC supports the development, adoption and implementation of International standards for accounting. I am a bit confused kindly help And 2ndly In relation to fraud prevention what objective should external auditors have in designing and implementing their audit procedures. 1. To provide a systematic check of every recorded transaction 2. A reasonable prospect of detecting irregular statements or records 3. To verify pre determined samples of all types of records 4. The identification of every inconsistency or error within the records For this one l had thought 1. Would be the answer kindly guide me 3rd After carrying out a training needs analysis and concluding that certain training requirements must be addressed, what must be the next step from the following 1. Align training needs with organisational needs 2. Decide on the method of training 3. Define the precise training objectives 4. Establish how the training should be evaluated For this one l would go for 1 Help the best way you can Regards