Internal Controls

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Model Audit Rule Implementation Guide (NAIC/AICPA, 2010) resource Books / Publications OCEG Reviewed

The NAIC/AICPA Working Group Executive Committee/Plenary has adopted as final the revisions to the Annual Financial Reporting Model Regulation (the Model Audit Rule). The proposed revisions relate to auditor independence, corporate governance, and internal control over financial reporting.

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AICPA, Statement on Auditing Standards No. 115, Communicating Internal Control Related Matters Identified in an Audit, Executive Summary (2008) resource Guides  OCEG Reviewed
The Auditing Standards Board has issued Statement on Auditing Standards (SAS) No. 115, Communicating Internal Control Related Matters Identified in an Audit. SAS No. 115 supersedes SAS No. 112 of the same title and was issued to eliminate differences within the AICPA’s Audit and Attest Standards resulting from the issuance of Statement on Standards for Attestation Engagements (SSAE) No. 15, An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements. SSAE No.
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COSO, Enterprise Risk Management — Integrated Framework: Executive Summary resource Guides  Member contributionOCEG Reviewed
The Framework helps businesses and other entities assess and enhance their internal control systems and enterprise risk management efforts. This publication incorporates the earlier document “Internal Control – Integrated Framework.”
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GAIT for Business and IT Risk (GAIT-R) (The IIA, 2008) resource White Papers OCEG Reviewed
Introduction: GAIT for Business and IT Risk (GAIT-R) is a methodology for identifying all the key controls that are critical to achieving business goals and objectives. GAIT-R identifies the critical aspects of IT that are essential to the management and mitigation of organizational risk, generically described in this document as business risk. These critical IT functionalities and their corresponding risks can then be considered when planning audit work.
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COSO, Internal Control - Integrated Framework Guidance on Monitoring, Internal Control Systems, Volume III - Application Techniques (Exposure Draft, June 2008) resource Guides  OCEG Reviewed
Public Comment Period Closed August 15, 2008   This volume (Application Techniques or Volume III) of COSO’s Guidance on Monitoring Internal Control Systems illustrates techniques used by organizations in applying principles outlined in Volume II (the Guidance).   This material is designed to be useful to those seeking to apply internal control monitoring techniques.
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Ethics and Compliance Risk Management (LRN, 2007) resource White Papers OCEG Reviewed

Ethics and compliance management is an ideal model and testing ground for a holistic, enterprise risk management (ERM) approach to risk management. It uses all the ERM components to achieve objectives in all the categories defined by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).

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New ISO standard for effective management of risk (November 2009) resource Standards and Guidelines

Introduction: A new International Standard, ISO 31000:2009, Risk management – Principles and guidelines, will help organizations of all types and sizes to manage risk effectively.

ISO 31000 provides principles, framework and a process for managing any form of risk in a transparent, systematic and credible manner within any scope or context.

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Treasury Board of Canada Secretariat: Policy on Internal Audit (2009) resource Agency Guidances OCEG Reviewed

This policy takes effect on July 1, 2009. It replaces the Treasury Board Policy on Internal Audit, dated April 1, 2006.

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Sarbanes-Oxley Act of 2002, Public Law 107-204 resource National Laws Member contributionOCEG Reviewed
Official Title: To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes.
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