Compliance Without Tears: Preparation can ease IT's compliance concerns (2007) resource Articles OCEG Reviewed
Practically every enterprise must abide by and demonstrate compliance with some group of regulations intended to head off the next Enron or WorldCom scandal or headline-grabbing data breach.
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Post-Sarbox, Are Restatements Relevant? (2007) resource Articles OCEG Reviewed
A PCAOB study shows that investors' reactions to a restatement are not as harsh as before Sarbanes-Oxley was enacted.
CFO.com, October 16, 2007
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FDIC, Proposed Rule - Annual Independent Audits and Reporting Requirements (2007) resource National Regulations OCEG Reviewed
SUMMARY: Section 36 of the Federal Deposit Insurance Act (FDI Act) and the FDIC’s implementing regulations (part 363) set forth annual independent audit and reporting requirements for insured depository institutions with $500 million or more in total assets.
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Institute of Management Accountants (IMA) Certification resource Organizations & Associations OCEG Reviewed
With a network of nearly 65,000 professionals, IMA provides a forum for management accounting and financial professionals to develop and advance their careers through its Certified Management Accountant (CMA®) and Certified Financial Manager (CFM®) programs, professional research and practice development education, networking, and the advocacy of the highest ethical and professional practices.
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Association of Chartered Certified Accountants (ACCA) - Training & Careers resource Organizations & Associations OCEG Reviewed
ACCA (the Association of Chartered Certified Accountants) is the largest and fastest-growing global professional accountancy body with 296,000 students and 115,000 members in 170 countries. We aim to offer the first choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management.
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PCAOB, An Audit of Internal Control that is Integrated with an Audit of Financial Statements: Guidance for Auditors of Smaller Public Companies (2007) resource Agency Guidances OCEG Reviewed
Staff Views, Invitation to Comment, no later than 5:00 p.m. EDT on December 17, 2007.
The information in this publication is intended to help auditors apply the provisions of the Public Company Accounting Oversight Board's ("PCAOB" or "Board") Auditing Standard No.
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State of IT Auditing in 2007, The resource Articles OCEG Reviewed
Summing-up the state of such a broad professional field in just a few short pages is not easy so, in place of a thousand words, here is a picture.
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GAIT Methodology, The (IIA, 2007) resource White Papers OCEG Reviewed
Guide 6: Managing and Auditing IT Vulnerabilities (IIA, 2007) resource Guides Member contributionOCEG Reviewed
Chief audit executives (CAEs) and internal auditors who want to learn more about managing and auditing IT vulnerabilities are in luck. The IIA has released its sixth guide in its Global Technology Audit Guide (GTAG®) series, Managing and Auditing IT Vulnerabilities.
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OCEG for Auditors marketing
In today's business environment, auditing is no longer solely a numbers game. Your job is to see what's invisible, because it can affect your company in the market. You must know how to evaluate the design adequacy and operating effectiveness of your organization's compliance and ethics efforts. Beyond evaluating COSO Internal Controls, and beyond the new requirements of the Sarbanes-Oxley (SOX) Act, internal audits of the organization's compliance and ethics program are a key control for the board, and are an essential element of an organization's governance activities.
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