Internal Controls

Order by:Group by:

OCEG Contributed

Ethics and Compliance Risk Management (LRN, 2007)
OTS, Corporate Governance and Oversight by the Boards of Director Program (Examination Handbook, January 2009)
PCAOB, An Audit of Internal Control that is Integrated with an Audit of Financial Statements: Guidance for Auditors of Smaller Public Companies (2007)
GAO, Securities and Exchange Commission's Financial Statements for Fiscal Years 2007 and 2006 (2007)
Trust Services: A Better Way to Evaluate I.T. Controls (2005)
COSO, Internal Control - Integrated Framework Guidance on Monitoring, Internal Control Systems, Volume III - Application Techniques (Exposure Draft, June 2008)
INTOSAI Guidance for Good Governance (INTOSAI GOV)
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)
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)
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)
SEC Publishes Its Guidance for Management on Evaluating Internal Controls (FSA, IIA, 2007)
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, The Audit Commission - Corporate governance inspection: Key lines of enquiry 2006 (KLOE)
UK, Audit Commission Act 1998, c. 18
DOD/GSA/NASA, Federal Acquisition Regulation; FAR Case 2007–006, Contractor Compliance Program and Integrity Reporting - Proposed Rule (2007)
DOD/GSA/NASA, Federal Acquisition Regulation; FAR Case 2006–007, Contractor Code of Business Ethics and Conduct - Final Rule (2007)
COSO, Guidance Documents
ARRA and Single Audits: Addressing the Risks and Challenges (2010)
Treasury Board of Canada Secretariat: Policy on Internal Audit (2009)
Treasury Board of Canada Secretariat Internal Audit Web Site
Data Analytics Survey (2011)
OMB Circular A-133 Compliance Supplement March 2009
Japan, Outline of Proposal of Disclosure Items concerning Corporate Governance (2010)
Japan, Financial Instruments and Exchange Act, FSA Web Site (English Version)
Model Audit Rule Implementation Guide (NAIC/AICPA, 2010)
IFAC, Global Survey on Risk Management and Internal Control (PAIB Committee, 2011)
NCUA, Corporate Credit Unions (2011, Final Rule)

Member Contributed

COSO, Enterprise Risk Management — Integrated Framework: Executive Summary
Internal Controls and Managing Enterprise-Wide Risks (2004)
COSO Internal Control Framework Resources
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)
Index of Risk Assessment Articles, Information Systems Audit and Control Association (ISACA)
SEC, Spotlight On: Internal Control Reporting Provisions
United Kingdom, The Orange Book Management of Risk - Principles and Concepts (2004)
J-SOX Newsletter, Issue No.1
Sarbanes-Oxley Section 404: A Guide for Management by Internal Control Practitioners (IIA, 2d Edition, 2008)
Federal Acquisition Regulation; FAR Case 2006–007 - Contractor Code of Ethics and Business Conduct, Proposed Rule and Request for Comment (Feb. 16, 2007)
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)
SEC Interpretation, Commission Guidance Regarding Management's Report on Internal Control Over Financial Reporting Under Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (June 27, 2007)
SEC, Final Rule: Amendments to Rules Regarding Management's Report on Internal Control Over Financial Reporting (2007)
United Kingdom's Turnbull Report Financial Reporting Council Internal Control Revised Guidance for Directors on the Combined Code, October 2005
PCAOB 2007-02, Form 19b-4, Proposed Rules Filing with the SEC (2007)
Measuring the Effectiveness and Performance of Your Program (July 2007)
SEC, Definition of the Term Significant Deficiency - Final Rule (2007)
Internal Control from a Risk-Based Perspective (IFAC, 2007)
AICPA, Communicating Internal Control Related Matters Identified in an Audit, SAS 112 (2008)
COSO, Guidance on Monitoring Internal Control Systems Discussion Document
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)
AICPA, Audit and Attest Standards
Guide to the Sarbanes-Oxley Act: Internal Control Reporting Requirements - Frequently Asked Questions Regarding Section 404 (2003)
IIA, Professional Practices Framework (2007)
Tools and Resources for Ethics, IIA
Sarbanes-Oxley Act of 2002, Public Law 107-204