Building a Partnership for Effective Compliance: The Third Government-Industry Roundtable resource Agency Guidances Member contributionOCEG Reviewed
A Report on the July 30, 2001 Roundtable Discussion on Corporate Integrity Agreements. The Office of Inspector General (OIG) of the U.S. Department of Health and Human Services and the Health Care Compliance Association (HCCA) cosponsored the third Government-industry roundtable. The roundtable discussions were an opportunity for health care providers operating under a corporate integrity agreement (CIA) to inform the OIG of the issues surrounding the implementation and maintenance of compliance programs.
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GAO / PCIE, Final Financial Audit Manual (July, 2008) resource Guides OCEG Reviewed
On July 28, 2008, the GAO and PCIE issued their revised Financial Audit Manual. The revisions were in response to changes in the financial reporting system of the federal government, as well as changes in the accounting and auditing standards issued by the AICPA, the GAO, and FASAB. The manual contains three volumes:
Volume 1 Audit method (i.e., planning, internal controls, testing, and reporting).
Volume 2 Audit tools.
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Management Override of Internal Controls: The Achille's Heel of Fraud Prevention, AICPA resource Research / Studies Member contributionOCEG Reviewed
By the AICPA's Audit Committee and Oversight of Financial ReportingFrom Notice to Reader: "The purpose of this document is to offer guidance to audit committees in addressing the risk of fraud through management override of internal control over financial reporting. By effectively overseeing management and addressing the risk of management override, audit committees increase the likelihood of preventing, deterring, and detecting fraudulent financial reporting."
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ISO, 14000 Family of International Standards resource Books / Publications Member contributionOCEG Reviewed
The ISO 14000 family addresses Environmental Management. On this page you may download the chapters of the 2004 edition of the Brochure in PDF format, and see the latest listing of ISO 4000 family of standards, including drafts.
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IAASB Issues Seven Revised ISAs, Including Updated Standard on Scope of Audit and Auditor's Role (2008) resource Articles OCEG Reviewed
The International Auditing and Assurance Standards Board (IAASB), an independent standard-setting board under the auspices of the International Federation of Accountants (IFAC), has released seven International Standards on Auditing (ISAs). Some of the standards released have been substantively revised, while others have been redrafted to apply the new conventions.
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International Standards of Supreme Audit Institutions (ISSAI) resource Private Lists / Directories OCEG Reviewed
Updated collection of professional standards and best practice guidelines for public sector auditors, officially authorised and endorsed by the International Organisation of Supreme Audit Institutions (INTOSAI).
ISSAI Framework - It is the intention that the framework should provide greater focus and attention on professional standards and raise the profile and status of INTOSAI’s standard-setting process – also within the broader accountability community.
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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.
SEC, Public Company Accounting Oversight Board: Releases Issued by the SEC on PCAOB Rule Proposals resource National Regulations Member contributionOCEG Reviewed
Full text of Notices and Orders of Filings. The online collection begins in 2003. Comments received on proposals are available in full text, and may also be submitted from this page.
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SEC, Code of Ethics resource National Regulations Member contributionOCEG Reviewed
Federal regulations on Commodity and Securities Exchanges and Regulation S-K as amended by the regulations implementing the Sarbanes-Oxley Act of 2002, as posted by the U.S. Government Printing Office.
(b) For purposes of this Item 406, the term code of ethics means written standards that are reasonably designed to deter wrongdoing ...
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New Federal Sentencing Guidelines for Organizations: Great for Prosecutors, Tough on Organizations, Deadly for the Privilege; The (March 2005) resource White Papers Member contributionOCEG Reviewed
Prepared by the Association of Corporate Counsel and made available online by the American Bar Association.
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