Internal Controls

Order by:Group by:

Canada

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

European Union

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

Japan

Internal Controls Against Fraud: New rules to compel accurate accounting by firms (Japan Times, 2006)
Japan, Outline of Proposal of Disclosure Items concerning Corporate Governance (2010)
Japan, Financial Instruments and Exchange Act, FSA Web Site (English Version)

Multinational

IFAC, Global Survey on Risk Management and Internal Control (PAIB Committee, 2011)

United Kingdom

United Kingdom, The Orange Book Management of Risk - Principles and Concepts (2004)
United Kingdom's Turnbull Report Financial Reporting Council Internal Control Revised Guidance for Directors on the Combined Code, October 2005
UK, Audit Commission Act 1998, c. 18
UK, The Audit Commission - Corporate governance inspection: Key lines of enquiry 2006 (KLOE)

United States

Federal Acquisition Regulation; FAR Case 2006–007 - Contractor Code of Ethics and Business Conduct, Proposed Rule and Request for Comment (Feb. 16, 2007)
DOD/GSA/NASA, Final Rule - Federal Acquisition Regulation; FAR Case 2007–006, Contractor Business Ethics Compliance Program and Disclosure Requirements (2008)
DOD/GSA/NASA, Federal Acquisition Regulation; FAR Case 2007–006, Contractor Compliance Program and Integrity Reporting (2nd Proposed Rule) (2008)
CIOC, Best Practices Guide for Coordinating the Preparation and Audit of Federal Financial Statements (2007)
SEC, Spotlight On: Internal Control Reporting Provisions
Measuring the Effectiveness and Performance of Your Program (July 2007)
Internal Controls and Managing Enterprise-Wide Risks (2004)
Index of Risk Assessment Articles, Information Systems Audit and Control Association (ISACA)
Articles Page, The Committee of Sponsoring Organizations (COSO)
COSO Internal Control Framework Resources
SEC Final Rule: Management's Report on Internal Control over Financial Reporting Implementing SOX Section 404 (2003)
Ethics and Compliance Risk Management (LRN, 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, An Audit of Internal Control that is Integrated with an Audit of Financial Statements: Guidance for Auditors of Smaller Public Companies (2007)
SEC News Digest: SEC Approves New Guidance for Compliance with Section 404 of Sarbanes - Oxley (May 24, 2007)
J-SOX Newsletter, Issue No.1
PCAOB 2007-02, Form 19b-4, Proposed Rules Filing with the SEC (2007)
AICPA, Audit and Attest Standards
COSO, Guidance on Monitoring Internal Control Systems Discussion Document
Tools and Resources for Ethics, IIA
Guide to the Sarbanes-Oxley Act: Internal Control Reporting Requirements - Frequently Asked Questions Regarding Section 404 (2003)
Sarbanes-Oxley Section 404: A Guide for Management by Internal Control Practitioners (IIA, 2d Edition, 2008)
Internal Control from a Risk-Based Perspective (IFAC, 2007)
Internal Control over Financial Reporting - Guidance for Smaller Public Companies, Volume 1: Executive Summary (COSO, 2007)
Sarbanes-Oxley Act of 2002, Public Law 107-204
OTS, Corporate Governance and Oversight by the Boards of Director Program (Examination Handbook, January 2009)
ARRA and Single Audits: Addressing the Risks and Challenges (2010)
OMB Circular A-133 Compliance Supplement March 2009
Model Audit Rule Implementation Guide (NAIC/AICPA, 2010)
Data Analytics Survey (2011)
NCUA, Corporate Credit Unions (2011, Final Rule)
COSO, Guidance Documents