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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SEC, Spotlight On: Internal Control Reporting Provisions resource Agency Web Sites Member contributionOCEG Reviewed
The Securities and Exchanges Commission’s page on developments regarding SOX Section 404 and the PCAOB’s Auditing Standards. Items posted include SEC Roundtables (with links to transcripts and webcasts), Staff Guidance, Rulemakings and Requests for Public Comment.
Nasdaq, Summary of Corporate Governance Proposals resource Examples Member contributionOCEG Reviewed
This is a detailed summary of NASDAQ’s proposed corporate governance reforms as released on February 26, 2003. The primary changes reflect the “financial expert” requirement for an audit committee as legislated by the Sarbanes-Oxley Act of 2002, and the subsequent SEC regulations implementing the Act.
FDIC, Strategies for Enhancing Corporate Governance, Audit Report No. 04-032 (2004) resource Agency Guidances Member contributionOCEG Reviewed
This report presents strategies for enhancing corporate governance. The objective of this audit was to synthesize information and provide a prospective focus that may be used in evaluating approaches for enhancing some key elements of the corporate governance framework – the audit committee, risk management, and internal control over financial reporting.
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ConAgra Audit Charter resource Examples OCEG Reviewed
The Audit Committee is appointed by the Board of Directors to assist the Board in fulfilling its oversight responsibilities by reviewing (1) the integrity of the financial statements of the Company, (2) the qualifications, independence and performance of the Company's independent auditors and internal auditing department, and (3) the compliance by the Company with legal and regulatory requirements
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Leveraging Auditing Standard No.5 to Streamline SOX Compliance (2008) resource Articles OCEG Reviewed
If you think that a lot of your enterprise’s resources are being drained on Sarbanes-Oxley (SOX) compliance, you’re not alone. Despite three years of experience with Sarbanes-Oxley, auditors and enterprises still struggle to achieve a balance between effective compliance, and the high cost sustaining the SOX initiative.
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Measurement Program Strategy Template resource Tools / Templates Member contributionOCEG Reviewed
Sentencing Guidelines for United States Courts, 69 Federal Register 28994 (2004) resource Agency Guidances Member contributionOCEG Reviewed
SUMMARY: Pursuant to its authority under 28 U.S.C. § 994(p), the Commission has promulgated amendments to the sentencing guidelines, policy statements, commentary, and statutory index. This notice sets forth the amendments and the reason for each amendment. ACTION: Notice of submission to Congress of amendments to the sentencing guidelines effective November 1, 2004.
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Auditing System Conversions (IIA) resource Articles Member contributionOCEG Reviewed
Published by The Institute of Internal Auditors, March 2004, on planning IT project audits and conversion audit efforts.
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COSO, Internal Control - Integrated Framework, Guidance on Monitoring Internal Control Systems: Volume II - Guidance (Exposure Draft, 2008) resource Guides OCEG Reviewed
COSO Exposure Draft, June 2008. Public Comment Period Closed August 15, 2008
The primary factor leading to the development of this guidance was the observation by COSO that many organizations were not effectively utilizing the monitoring component. Some organizations had effective monitoring in certain areas, but were not optimizing the results of that monitoring to support their conclusions about the effectiveness of internal control.
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