Hi there, I was wondering if anyone could tell me what part of IFRS deals with internal controls.

Well, IFRS standards doesn’t deal with internal control they deal with accounting and financial reporting pronouncements.

What exactly are you looking for related to internal control? Are you trying to comply with international standards? Are you involved in a company that has to comply with SOX? or you’re just trying to develop an internal control environment in your company?
If you’re more specific there is a lot of information that you can get online
There is a Handbook issued by the IFAC but considering the auditing standard point of view.
Internal Controls are apply by companies regardless the accounting framework they are involved, i.e., controls objectives and control activities (or its control environment) must be defined by companies relating their particular circumstances (size, industry, organizational structure).

Mr. Diaz is quite right. I would like to add that Internal controls are unique to an enterprise, International Sstandard on Auditing no 400 on Risk Assessment and Internal Controls can be helpful but then again drafting and implementing ICs is dependent on a lot of factors.

Internal control is a prerequisite for sound financial and accounting governance and reporting. You can say that internal control is a foundation for IFRS.

Best regards,