World Bank, Accounting and Auditing Reports on the Observance of Standards and Codes (A&A ROSC) resource Guides OCEG Reviewed
As part of the Accounting and Auditing Reports on the Observance of Standards and Codes (A&A ROSC) initiative, the World Bank has established a program to assist its member countries in implementing international accounting and auditing standards for strengthening the financial reporting regime.
SEC Proposes Ways to Strengthen Audits and Reporting of Broker-Dealers to Protect Customer Assets (June 2011) resource Articles OCEG Reviewed
SEC Press Release and Fact Sheet: The Securities and Exchange Commission unanimously proposed amendments to the broker-dealer financial reporting rule in order to strengthen the audits of broker-dealers as well as the SEC’s oversight of the way broker-dealers handle their customers’ securities and cash.
Internal Audit Leads the Way to Performance Improvement (April 2011) resource White Papers OCEG Reviewed
A White Paper by Patrick D. Warren, James Hannan, and Craig P. Youngberg.
The goal of improvement audits is not only to root out inefficient processes and procedures but also to recommend ways to improve business practices and performance. This white paper addresses internal audit’s role in improving business performance over the next decade.
Published by Crowe Horwath.
Data Analytics Survey (2011) resource White Papers OCEG Reviewed
Free registration required.
Treasury Board of Canada Secretariat Internal Audit Web Site resource Agency Web Sites OCEG Reviewed
Internal audit is a professional appraisal function that operates independently of line management, providing an objective assessment of practices and activities and contributing to accountability and transparency. Internal audit provides deputy heads with assurance as to the design and operation of the governance, risk management, and control processes in their organizations.
SEC: Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards Related to the Auditor’s Assessment of and Response to Risk and Related Amendments to PCAOB Standards (2010) resource National Regulations OCEG Reviewed
The Board adopted eight auditing standards and related amendments that are designed to benefit investors by establishing requirements that enhance the effectiveness of the auditor’s assessment of and response to the risks of material misstatement in an audit. Assessing and responding to risks underlies the entire audit process.
SEC, Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing Standards Related to the Auditor’s Assessment of and Response to Risk and Related Amendments to PCAOB Standards (2010) resource National Regulations OCEG Reviewed
Board’s Statement of the Terms of Substance of the Proposed Rules On August 5, 2010, the Board adopted the following eight auditing standards:• Auditing Standard No. 8, Audit Risk• Auditing Standard No. 9, Audit Planning• Auditing Standard No. 10, Supervision of the Audit Engagement
NYSE Listed Company Manual Section 303A Corporate Governance Standards Frequently Asked Questions (Rev. January 2010) resource Standards and Guidelines OCEG Reviewed
A company must be in compliance with all of the requirements of Section 303A as of the date the company’s securities first trade (trading may be regular way or when issued) on the NYSE (the “listing date”) unless a transition period is provided.
NASDAQ OMX Group, Inc. Corporate Governance Guidelines (April 2010) resource Examples OCEG Reviewed
The Board of Directors of The NASDAQ OMX Group, Inc. (the "Company") sets high standards for the Company's employees, officers and directors. Implicit in this philosophy is the importance of sound corporate governance. It is the duty of the Board of Directors to serve as a prudent fiduciary for shareholders and to oversee the management of the Company's business.
ISO, 9000:2005: Quality management systems -- Fundamentals and vocabulary (Catalog Page) resource Standards and Guidelines OCEG Reviewed
ISO 9000:2005 describes fundamentals of quality management systems, which form the subject of the ISO 9000 family, and defines related terms.
It is applicable to the following:
a) organizations seeking advantage through the implementation of a quality management system;
