C3. Culture | by OCEG the Open Compliance and Ethics Group

Anti-Corruption & Fraud, Investigations, GRC Capability and Processes

DOJ, Thompson Memo Federal Prosecution of Business Organizations

Anti-Corruption & Fraud, Investigations

DOJ, Fraud Section

Anti-Corruption & Fraud, Whistleblowing and Retaliation, GRC Capability and Processes

Key Elements of Antifraud Programs and Controls (2003)

Anti-Corruption & Fraud

EthicsWorld

EthicsWorld

Anti-Corruption & Fraud, GRC Capability and Processes

New Federal Sentencing Guidelines for Organizations: Great for Prosecutors, Tough on Organizations, Deadly for the Privilege; The (March 2005)

Anti-Corruption & Fraud, Governance

International Trade Administration (ITA), Good Governance Site

Basel Institute on Governance

Crisis Management & Response, Finance & Accounting, Public Sector, Financial Services and Banking, Governance

Government in Financial Services: Options and Dilemmas (Ernst & Young, 2009)

Ethics Training, Ethical Culture

USSC, 2010 Federal Sentencing Guidelines Manual

Finance & Accounting, Risk Assessment

Risk Magazine

Finance & Accounting, Financial Services and Banking, Governance, Audit & Evaluation

Comptrollers Handbook, Office of the Comptroller of the Currency (OCC)

OCEG Guides, Handbooks, Maturity Models

Good Corporate Governance: Firm and Market Performance - An Empirical Review (OCEG Research)

OCEG Guides, Handbooks, Maturity Models, Risk Assessment

OCEG MATRIX ADAPTED FROM RIMS ERM RISK MATURITY MODEL

Ethical Culture

Deloitte, Code of Ethics and Professional Conduct

Business Ethics: A Manual for Managing a Responsible Business Enterprise in Emerging Market Economies (ITA)

EU, European Commission's Site on Corporate Social Responsibility

The Business Case for Corporate Social Responsibility (June 2011)

ISO 26000 – Social responsibility

Ethical Culture, Audit & Evaluation

SEC, Field Offices Integrity Program (2005)

Time to Consider Revising Compliance and Ethics Programs in Light of New Federal Sentencing Guidelines (2004)

Ethical Culture, Governance, GRC Planning and Organization, GRC Capability and Processes

USSC, Amendments to the Sentencing Guidelines - Reader Friendly Version of Amendments (Aprill 28, 2011)

Ethical Culture, Governance, GRC Planning and Organization

Compliance v. Culture: Employees Judge Ethical Conduct in the Workplace (2007)

Ethical Culture, Audit & Evaluation, GRC Planning and Organization

NASDAQ OMX Group, Inc. Corporate Governance Guidelines (April 2010)

Governance

OECD Principles of Corporate Governance, as Revised (2004)

Nasdaq, Corporate Governance (2004)

Directive on Information Relating to Corporate Governance, SWX Swiss Exchange, Switzerland (2002)

Corporate Governance for Emerging Markets (2008)

SEC, Final Rule on Investment Corporate Governance, Commission response to remand by Court of Appeals (2005)

NASD and NYSE Rulemaking: Relating to Corporate Governance (November 4, 2003)

Treasury/OTS, Directors' Responsibilities Guide (2008)

Australia, Building Better Governance (2008)

European Corporate Governance Institute (ECGI)

Asian Corporate Governance Association (ACGA)

Organisation for Economic Co-operation and Development (OECD)

Corporate Governance Failures: What Went Wrong (OCEG Research)

World Bank, Reports on the Observance and Standards of Codes (ROSC), Corporate Governance Topic Page

GAO Report: Highlights of GAO's Corporate Governance, Transparency, and Accountability Forum (2002)

Governance, Audit & Evaluation

New York Stock Exchange (NYSE), Corporate Governance

NASDAQ, Corporate Governance Resources

Governance, Audit & Evaluation, GRC Planning and Organization

Does the Company Get It? 20 Questions To Ask (And Have Answered) Regarding Compliance, Ethics, and Risk Management

Governance, GRC Planning and Organization

A Model of Maturity: The OCEG Corporate Governance Maturity Model (2007)

OCEG Illustrated Series

OCEG Illustrated Series: #11 How Do I Design, Launch And Manage A Code Of Conduct?

Investigations

Sarbanes-Oxley 'Ax', The (2005)

SEC, International Reporting and Disclosure Issues in the Division of Corporation Finance

SEC, Office of the Chief Accountant (OCA)

Public Company Accounting Oversight Board

Turning a Deft Ear to Signs of Corporate Foul Play (NACD)

Sarbanes-Oxley (SOX), Section 105: Investigations and Disciplinary Proceedings

SEC, Public Company Accounting Oversight Board: Releases Issued by the SEC on PCAOB Rule Proposals

Association of Certified Fraud Examiners (AFCE)

Public Company Accounting Oversight Board: Standards Setting, Text of Auditing Standards and Standards Related Rules

Audit & Evaluation

SEC, Spotlight On: Internal Control Reporting Provisions

Time Is Ticking On QAS Compliance

Defense Ethics Program: Opportunities Exist to Strengthen Safeguards for Procurement Integrity (GAO Report, April 2005)

SEC, Briefing Paper: Roundtable on Implementation of Internal Control Reporting Provisions (2005)

Sustaining SOX Compliance: Moving from chaos to consistency (2005)

Audit & Evaluation, GRC Capability and Processes

Nasdaq, Summary of Corporate Governance Proposals

NASDAQ Stock Market, Inc. Corporate Governance Guidelines for the Board of Directors

NASDAQ Legal and Compliance Page

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

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

ISO, 14000 Family of International Standards

ISO 14001:2004 - Environmental management systems -- Requirements with guidance for use (Purchase Site)

International Organization for Standardization (ISO)

Audit & Evaluation, GRC Planning and Organization, GRC Capability and Processes

ISO 9000 essentials (9001:2008)

IT Control Objectives for Sarbanes-Oxley 2nd Edition (September 2006)

Federal Sentencing Guideline Manual, 2006 (Complete Text with Links to Appendices)

ISO Management Standards - Specific applications

ISO, Quality management principles

ISO 9001 Auditing Practices Group

ISO 9001 Accreditation Auditing Practices Group

Audit & Evaluation, Risk Assessment

Federal Sentencing Guidelines: Enterprise Risk Management (2004)

Audit & Evaluation, GRC Planning and Organization, Risk Assessment, GRC Capability and Processes

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

GRC 360 online

A Pathway to Principled Performance®: The OCEG Framework Approach to Integrated GRC

Executive Compensation

SEC, Regulation S-X, Title 17 CFR Part 210

Speech by SEC Chairman: Chairman's Opening Statement; Proposed Revisions to the Executive Compensation and Related Party Disclosure Rules (January 17, 2006)

Executive Compensation, GRC Capability and Processes

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

GRC Planning and Organization

Building a Partnership for Effective Compliance: The Third Government-Industry Roundtable

Top Ten Compliance Challenges for the Health Care Industry (2005)

International Institute for Public Ethics (IIPE): The Open Corporation: Evaluation of Corporate Self-Regulation of Responsibility

GRC Planning and Organization, Risk Assessment, GRC Capability and Processes

Articles Page, The Committee of Sponsoring Organizations (COSO)

COSO Internal Control Framework Resources

GRC Planning and Organization, GRC Capability and Processes

Federal Sentencing Guidelines Manual §8B2.1. Effective Compliance and Ethics Program (2010)

USSC, Organizational Guidelines Page

Risk Assessment, GRC Capability and Processes

DHS, Risk Management Approaches to Protection (October 2005)

GRC Issues, Professional Blogs

Risk Assessment

DHS, Risk Management Approaches to Protection: Final Report and Recommendations by The National Infrastructure Advisory Council (NIAC) October 11, 2005

United Kingdom, The Orange Book Management of Risk - Principles and Concepts (2004)

Leadership Through Progressive Enterprise Risk Assessment (2004)

Nonprofit Risk Management Center: Articles, Topical Index

Internal Controls and Managing Enterprise-Wide Risks (2004)

Elephant at the Enterprise Risk Management Party, The (2006)

Index of Risk Assessment Articles, Information Systems Audit and Control Association (ISACA)

IT Audit Checklist: Risk Management (2006)

Driving Principled Performance: Key Findings from the 2007 OCEG Governance, Risk Management, and Compliance (GRC) Strategy Survey (August 2007)

Risk & Regulation Magazine (CARR)

OTS, Proposed Rulemaking, Risk-Based Capital Guidelines; Implementation of New Basel Capital Accord (August 4, 2003)

Enterprise Risk Management Specialty Guide May 2006 (Society of Actuaries)

Standard & Poor's Enterprise Risk Management for Financial Institutions: Rating Criteria and Best Practices (2005)