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.
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.
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.
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.
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.
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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