By Brian Barnier, OCEG Fellow
GRC Tech (Pty) Ltd Advisory and/or Audit Firm
Datacert Technology Provider
USSC Federal Sentencing Guidelines Manual, 2011 Ed. resource Agency Guidances OCEG Reviewed
The United States Sentencing Commission ("Commission") is an independent agency in the judicial branch composed of seven voting and two non-voting, ex officio members.
European Union - Reform of the audit market: Proposal for a regulation on the quality of audits of public-interest entities and proposal for a directive to enhance the single market for statutory audits (November 2011) resource Agency Guidances OCEG Reviewed
Brussels, 30 November 2011 - The 2008 financial crisis highlighted considerable shortcomings in the European audit system. Audits of some large financial institutions just before, during and since the crisis resulted in 'clean' audit reports despite the serious intrinsic weaknesses in the financial health of the institutions concerned.
VIEWPOINT - The role of the board in creating a sustainable strategy (November 2011) resource Articles OCEG Reviewed
Posted at TrustLaw, A Thompson Reuters Foundation Service.
Technology change, competitor action, cyber attacks, supply chain disruption, regulatory change, product blunders and executive departures–the risks to business performance are unceasing in a dynamic environment. Yet, in the need for performance lies the seed of improved risk management.
A Closer Look: The Dodd-Frank Wall Street Reform and Consumer Protection Act (PwC) resource Articles OCEG Reviewed
The Dodd-Frank Wall Street Reform and Consumer Protection Act is one of the most complex pieces of legislation ever written. Financial service firms and other impacted organizations are just beginning to understand the Act's many facets and its full impact.
SEC, Implementing the Dodd-Frank Wall Street Reform and Consumer Protection Act resource Agency Web Sites OCEG Reviewed
This SEC site references all the rules that the Commission has proposed or adopted in connection with the Dodd-Frank Act. That Act contains more than 90 provisions that require SEC rulemaking, and dozens of other provisions that give the SEC discretionary rulemaking authority. Of the mandatory rulemaking provisions, the SEC has proposed or adopted rules for about three-quarters of them.
IFAC, Global Survey on Risk Management and Internal Control (PAIB Committee, 2011) resource Research / Studies OCEG Reviewed
The PAIB Committee's survey on risk management and internal control received over 600 responses from around the globe. This information paper provides an analysis of the survey results and summarizes respondents' recommendations for the next steps in this area.