AICPA, Communicating Internal Control Related Matters Identified in an Audit, SAS 112 (2008) resource Guides Member contributionOCEG Reviewed
Has been superseded by SAS 115. See the Executive Summary here (codification is pending.) SAS 115 is effective for audits of financial statements for periods ending on or after December 15, 2009.
Source: SAS No. 112., July 16, 2008 (Supersedes SAS No. 60.)
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Guide to the Lobbying Disclosure Act (House of Representatives) resource Guides Member contributionOCEG Reviewed
This document is both a compilation of previously issued guidance documents and an interpretation of the changes that were made to the LDA as a result of the Lobbying Disclosure Technical Amendments Act of 1998 ("TAA"). The revised format addresses problems that the filing community has experienced to date in using the guidance documents, i.e., the lack of a "subject index" that quickly finds the answers to their specific topical questions and the need to refer to more than one source to research filing advice.
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Standard & Poor's Enterprise Risk Management for Financial Institutions: Rating Criteria and Best Practices (2005) resource Guides Member contributionOCEG Reviewed
Standard & Poor’s Ratings Services presents Enterprise Risk Management For Financial Institutions: Rating Criteria And Best Practices. This guide presents the latest ratings criteria for assessing the trading risk management practices of financial institutions, as well as a broad look at current best practices within financial institutions with respect to Enterprise Risk Management.
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IIA, Current Position Papers resource Guides Member contributionOCEG Reviewed
Professional guidance position papers posted by The Institute of Internal Auditors.
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IIA, Global Technology Audit Guide (GTAG) resource Guides Member contributionOCEG Reviewed
Prepared by The Institute of Internal Auditors (The IIA), Global Technology Audit Guide series (GTAG) - publications with guidance on information technology. The Global Technology Audit Guide is written in straightforward business language and is a ready resource series technology-associated risks and recommended practices.
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BSR, Issue Brief: Overview of Business and Corporate Governance resource Guides Member contributionOCEG Reviewed
Table of Contents: Business Importance Key Developments External Standards Implementation Steps Leadership Examples Sample Policies Awards Resources
Posted by Business for Social Responsibility (BSR), a nonprofit business association whose mission is "to promote more responsible business practices, innovation and collaboration."
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Employment Arbitration Rules and Mediation Procedures, Amended and Effective July 1, 2006 resource Guides Member contributionOCEG Reviewed
Rules developed by the American Arbitration Association for employers and employees who wish to use a private alternative to resolve their disputes, enabling them to have complaints heard by an impartial person with expertise in the employment field.
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Enterprise Risk Management Specialty Guide May 2006 (Society of Actuaries) resource Guides Member contributionOCEG Reviewed
Prepared by the Society of Actuaries, this 60-page Guide is part of an initiative to educate industry leaders and the public on risk assessment and control, the basic elements of ERM, and the role of actuaries in a risk quantification environment.
Compliance Journey: Balancing Risk and Controls with Performance Improvement (KPMG) resource Guides Member contributionOCEG Reviewed
A KPMG Advisory Report. This Advisory discusses the ongoing assessment process under the Sarbanes-Oxley Act and various control aspects when addressing issue identification and the improvement process.
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Directive on Information Relating to Corporate Governance, SWX Swiss Exchange, Switzerland (2002) resource Guides Member contributionOCEG Reviewed
Also referred to as Corporate Governance Directive, DCG. The directive is intended to encourage issuers to make certain key information relating to corporate governance available to investors in an appropriate form.
