Audit | by OCEG the Open Compliance and Ethics Group

OCEG Contributed

GRC Capability Assessment Workbook (Design Review Only) v2.1.1

OCEG One Minute Poll: Is Mandatory Audit Firm Rotation a Good Idea? December, 2011

OCEG Internal Audit Guide

GAIT Methodology, The (IIA, 2007)

State of IT Auditing in 2007, The

PCAOB, An Audit of Internal Control that is Integrated with an Audit of Financial Statements: Guidance for Auditors of Smaller Public Companies (2007)

Association of Chartered Certified Accountants (ACCA) - Training & Careers

Institute of Management Accountants (IMA) Certification

FDIC, Proposed Rule - Annual Independent Audits and Reporting Requirements (2007)

Post-Sarbox, Are Restatements Relevant? (2007)

Compliance Without Tears: Preparation can ease IT's compliance concerns (2007)

Aligning People, Processes, and Technology for Effective Risk Management (IIA, 2008)

IRS / TIGTA Annual Audit Plan - FY2008

General Accounting Standards Board

FASB, Generally Accepted Accounting Principles

SEC, Office of the Chief Accountant: Application of the Commission's Rules on Auditor Independence Frequently Asked Questions

AICPA, Public Accounting Firm Resources

AICPA, Regulatory Information and Financial Reporting

Leveraging Auditing Standard No.5 to Streamline SOX Compliance (2008)

Internal Audit Comes of Age (2008)

Nonprofit Organizations Need to Prepare Now for New 403(b) Plan Audit Requirements in 2009 (2008)

IFAC, Code of Ethics for Professional Accountants - Exposure Draft (2008)

International Federation of Accountants

GAO / PCIE, Final Financial Audit Manual (July, 2008)

Auditor Answers: Performing Post Mortems on Problem Events (2008)

Board Evaluations - Deloitte's Center for Corporate Governance

Trust Services: A Better Way to Evaluate I.T. Controls (2005)

PCAOB, Auditing Standard No. 6, Evaluating Consistency of Financial Statements (2008)

SEC, PCAOB: Order Approving Proposed Ethics and Independence Rule 3526, Communication with Audit Committees Concerning Independence, Amendment to Interim Independence Standards, et al (2008)

UK Corporate Governance Codes and Reports, The Institute of Charted Accountants in England and Wales (ICAEW)

Information Technology Auditing and Cybercommerce: A Risk Perspective (2004)

International Organization of Supreme Audit Institutions (INTOSAI)

PCAOB, Rule 3526, Communication with Audit Committees Concerning Independence (2008)

Auditing: Solving 10 problems implementing the New risk assessment standards (2008)

AICPA, Risk Assessment Standards Nos. 104-111

AICPA, Auditing Standards

International Standards of Supreme Audit Institutions (ISSAI)

INTOSAI Guidance for Good Governance (INTOSAI GOV)

IIA, Using Nonfinancial Measures to Assess Fraud Risk (2008)

PCAOB Release No. 2008-006: Proposed Auditing Standards Related to the Auditor's Assessment of and Response to Risk; Proposed Conforming Amendments to PCAOB Standards (2008)

Promoting Audit Quality (FRC, 2006)

Can Companies Excel at Fair Value? (2008)

UK, Data Protection Audit Manual (ICO, 2001)

EU Internal Audit Manager Guideline for Internal Financial Control Assessment Part I - Principles (2007)

GAIT for Business and IT Risk (GAIT-R) (The IIA, 2008)

AICPA, Statement on Auditing Standards No. 115, Communicating Internal Control Related Matters Identified in an Audit, Executive Summary (2008)

International Auditing and Assurance Standards Board (IAASB)

IAASB Issues Seven Revised ISAs, Including Updated Standard on Scope of Audit and Auditor's Role (2008)

IFAC, 2008 Handbook of International Auditing, Assurance, and Ethics Pronouncements (PDF Version)

An opportunity for transformation: How internal audit helps contribute to shareholder value (2008)

CIOC, Best Practices Guide for Coordinating the Preparation and Audit of Federal Financial Statements (2007)

UK, OGC High Performing Property Internal Audit Assurance Matrix

UK, The Audit Commission - Corporate governance inspection: Key lines of enquiry 2006 (KLOE)

UK, Audit Commission Act 1998, c. 18

GAO, Government Auditing Standards (The Yellow Book)

ISACA IS Standards, Guidelines and Procedures for Auditing and Control Professionals

BIS, External audit quality and banking supervision (Basel Committee on Banking Supervision, 2008)

MENTISoftware Becomes the Latest Member of the OCEG Technology Council

OCEG for Auditors

How to Disagree with Auditors: An Auditor's Guide (2008)

Fraud disconnect: a shared understanding of where fraud-related responsibilities lie can help internal auditing and management avoid costly short circuits, The (2007)

ConAgra Audit Charter

Louisiana State University System Internal Audit Charter

Management Override of Internal Controls: The Achilles' Heel of Fraud Prevention (AICPA, 2005)

Glossary of GRC Terms from Financial Services Provider Perspective

AccountingWeb Bloggers Crew

Publicly Accountable Enterprises The Road to IFRSs (AcSB, 2008)

Canadian Institute of Chartered Accountants (CICA)

Accounting Standards Board (AcSB)

An Overview of International Financial Reporting Standards, Deloitte

What Happened to Value-Based Auditing? (2008)

GAO, Audits of Public Companies: Continued Concentration in Audit Market for Large Public Companies Does Not Call for Immediate Action (2008)

How to Survive (and Win) with Sarbanes-Oxley (2008)

Audit Quality Framework, The (UK, FRC, 2008)

Audit Software Provider ACL Services Joins Open Compliance & Ethics Group Technology Council

COSO, Guidance Documents

World Bank, Accounting and Auditing Reports on the Observance of Standards and Codes (A&A ROSC)

Treasury Board of Canada Secretariat: Policy on Internal Audit (2009)

Treasury Board of Canada Secretariat Internal Audit Web Site

Japan, Outline of Proposal of Disclosure Items concerning Corporate Governance (2010)

Model Audit Rule Implementation Guide (NAIC/AICPA, 2010)

NAIC/AICPA Working Group

PCAOB Drafts Bill to Make Disciplinary Proceedings Public (September 2010)

AICPA, Technical Practice Aid 8700.03, “Auditor’s Responsibilities for Subsequent Events Relative to a Conduit Debt Obligor" (September 2010)

AICPA, Recently Issued Technical Questions and Answers

SEC Proposes Ways to Strengthen Audits and Reporting of Broker-Dealers to Protect Customer Assets (June 2011)

Government Auditing Standards: 2010 Exposure Draft (GAO)

Member Contributed

Ethics Audit Essential for Every Business (2004)

COSO, Order page for the full text of the Enterprise Risk Management Integrated Framework (2004)

Sarbanes-Oxley Sections 302 & 404: A White Paper Proposing Practical, Cost Effective Compliance Strategies (April 2003)

PCAOB Rulemaking: Public Company Accounting Oversight Board; SEC Order Approving Proposed Rules Relating to Investigations and Adjudications (2004)

Articles Page, The Committee of Sponsoring Organizations (COSO)

SEC Final Rule: Management's Report on Internal Control over Financial Reporting Implementing SOX Section 404 (2003)

SEC, Spotlight On: Internal Control Reporting Provisions

J-SOX Newsletter, Issue No.1

20 Questions Directors Should Ask About Internal Audit (2d Edition, 2007)

IIA, Global Technology Audit Guide (GTAG)

Sarbanes-Oxley Section 404: A Guide for Management by Internal Control Practitioners (IIA, 2d Edition, 2008)

SEC News Digest: SEC Approves New Guidance for Compliance with Section 404 of Sarbanes - Oxley (May 24, 2007)

PCAOB Auditing Standard No. 5 - An Audit of Internal Control over Financial Reporting that is Integrated with an Audit of Financial Statements (May 24, 2007)

PCAOB Rulemaking Docket 021: Auditing Standard No. 5 (2007)

Public Company Accounting Oversight Board (PCAOB)

2007 State of the Internal Audit Profession Study: Pressures Build for Continual Focus on Risk (PWC)

Audit Trail: Official Approva Blog

SEC, Final Rule: Amendments to Rules Regarding Management's Report on Internal Control Over Financial Reporting (2007)

IT Audit Checklist: Risk Management (2006)

PCAOB 2007-02, Form 19b-4, Proposed Rules Filing with the SEC (2007)

Looking for Risk in all the Right Places (2006)

Role of Internal Audit in Sensitive Communications, The (IIA, 2006)

EU, Directive 2006/43/EC, Statutory Audits of Annual Accounts and Consolidated Accounts (2006)

EU, European Commission - Auditing Directives Home Page

Ten Key Steps to Implement the Required AS5 Standards for Management (2007)

re: The Auditors

AICPA, Communicating Internal Control Related Matters Identified in an Audit, SAS 112 (2008)

UK, Accounting Standards Board

Internal Control over Financial Reporting - Guidance for Smaller Public Companies, Volume 1: Executive Summary (COSO, 2007)

Internal Controls Against Fraud: New rules to compel accurate accounting by firms (Japan Times, 2006)

CFO: Strategist or Scorekeeper?, The (September 2007)

New challenges for internal audit: Business and operational risks (2007)

Global Internal Audit Survey (Ernst & Young, 2007)

Guide 6: Managing and Auditing IT Vulnerabilities (IIA, 2007)

AICPA, Audit and Attest Standards

Compliance Journey: Making Compliance Sustainable (KPMG, 2005)

How to move your company to sustainable Sarbanes-Oxley compliance - from project to process (2002)

Guide to the Sarbanes-Oxley Act: Internal Control Reporting Requirements - Frequently Asked Questions Regarding Section 404 (2003)

SEC Federal Regulations: Form and Content of and Requirements for Financial Statements

SEC, Final Rule - Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002

IIA, Professional Practices Framework (2007)

Tools and Resources for Ethics, IIA

Responsible Care ToolKit

Sarbanes-Oxley Act of 2002, Public Law 107-204