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IIA Knowledge Briefing: Internal Auditing and the Foreign Corrupt Practices Act resource White Papers OCEG Reviewed
Submitted by cswitzer on Jun, 13 2010

A 2010 Knowledge Briefing paper issued by the Institute of Internal Auditors Audit Executive Center, that addresses the role of Internal Auditors in ensuring anti-corruption prevention and detection efforts satisfy the requirements of the U.S. Foreign Corrupt Practices Act (FCPA).

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GAIT for Business and IT Risk (GAIT-R) (The IIA, 2008) resource White Papers OCEG Reviewed
Introduction: GAIT for Business and IT Risk (GAIT-R) is a methodology for identifying all the key controls that are critical to achieving business goals and objectives. GAIT-R identifies the critical aspects of IT that are essential to the management and mitigation of organizational risk, generically described in this document as business risk. These critical IT functionalities and their corresponding risks can then be considered when planning audit work.
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IIA, Using Nonfinancial Measures to Assess Fraud Risk (2008) resource Research / Studies OCEG Reviewed
For several decades, the audit profession has attempted to find efficient and effective methods of improving auditors' fraud risk assessments so as to enhance audit quality, reduce auditor liability, and improve investor protection. This study examines whether internal and external auditors or other interested parties (e.g., directors, lenders, investors or regulators) can effectively use nonfinancial measures to assess the reasonableness of financial performance and help detect financial statement fraud.   Researched by: Joseph F.
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Managing the Business Risk of Fraud: A Practical Guide - Exposure Draft (IIA, 2007) resource White Papers OCEG Reviewed
The ACFE, AICPA, and IIA have released an exposure draft of a joint project regarding guidance to organizations on establishing an approach to managing the risk of fraud.   The paper will be open for comment through December 21, 2007 with a final version of the paper due out in January 2008.   The board, management, employees, and internal auditing all have responsibility for managing fraud risk.
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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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On the Road to E-discovery Compliance (2008) resource Articles Member contribution

Data discovery best practices can provide organizations with a winning strategy for handling requests for electronically stored information.

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Sarbanes-Oxley Section 404: A Guide for Management by Internal Control Practitioners (IIA, 2d Edition, 2008) resource White Papers Member contributionOCEG Reviewed
This Guide incorporates and reflects up-to-date guidance from the SEC, the PCAOB, and the real-world experience and insight of practicing 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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Time Is Ticking On QAS Compliance resource Articles Member contributionOCEG Reviewed

An IIA article about selected new and revised Practice Advisories released regarding IIA Standard 1300, the Quality Assurance and Improvement Program (QAS). The Advisories are to assist practitioners with internal audit functions that are required to undergo periodic internal and external quality assessments. Published in the CAE Bulletin, June 17, 2004.

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Leadership Through Progressive Enterprise Risk Assessment (2004) resource Articles Member contributionOCEG Reviewed

Article published by The Institute of Internal Auditors, Fourth Quarter 2004, Vol 3, No. 4. Discusses incorporating comprehensive enterprise risk-management techniques into a leadership strategy.

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