"Red Book" 2_0 Limited Download resource Guides OCEG Reviewed
Basic Members of OCEG may download a limited Red Book 2.0 .pdf, which does not include Appendix C (containing definitions of the Technology Components and Arenas referenced in the Element pages of the Model).
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Advisories: ANSI-ASQ National Accreditation Board (ANAB) resource Guides Member contributionOCEG Reviewed
Advisories represent positions taken or policies established on operational issues related to programs ANAB operates.
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AICPA, Audit and Attest Standards resource Guides Member contributionOCEG Reviewed
SSAEs as codified in the AICPA Professional Standards, with related interpretations.
The Audit and Attest Standards Team and Committees provide technical support for the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing and attestation matters, and the Accounting and Review Services Committee, (
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AICPA, Communicating Internal Control Related Matters Identified in an Audit, SAS 112 (2008) resource Guides Member contributionOCEG Reviewed
Has been superseded by SAS 115. See the Executive Summary here (codification is pending.) SAS 115 is effective for audits of financial statements for periods ending on or after December 15, 2009.
Source: SAS No. 112., July 16, 2008 (Supersedes SAS No. 60.)
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AICPA, Risk Assessment Standards Nos. 104-111 resource Guides OCEG Reviewed
In March 2006, the AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) Nos. 104-111, commonly referred to as the "Risk Assessment Standards". These SASs are effective for audits of financial statements for periods beginning on or after December 15, 2006.
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AICPA, Statement on Auditing Standards No. 115, Communicating Internal Control Related Matters Identified in an Audit, Executive Summary (2008) resource Guides OCEG Reviewed
The Auditing Standards Board has issued Statement on Auditing Standards (SAS) No. 115, Communicating Internal Control Related Matters Identified in an Audit. SAS No. 115 supersedes SAS No. 112 of the same title and was issued to eliminate differences within the AICPA’s Audit and Attest Standards resulting from the issuance of Statement on Standards for Attestation Engagements (SSAE) No. 15, An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements. SSAE No.
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AICPA, Trust Services Principles, Criteria and Illustrations for Security, Availability, Processing Integrity, Confidentiality, and Privacy (Including WebTrust® and SysTrust®) (2006) resource Guides OCEG Reviewed
The Trust Services Principles, Criteria, and Illustrations present criteria established by the Assurance Services Executive Committee of the AICPA for use by practitioners when providing attestation services on systems in the subject matters of security, availability, processing integrity, privacy, confidentiality, and certification authorities.
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Audit Quality Framework, The (UK, FRC, 2008) resource Guides OCEG Reviewed
This Audit Quality Framework is designed to support effective communication between auditors, audit committees, preparers, investors and other stakeholders on audit quality. The Framework has been prepared following extensive consultation on the FRC’s publication, Promoting Audit Quality, issued in November 2006.
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