Internal Controls

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Employment

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

Financial Assurance

GAO, Securities and Exchange Commission's Financial Statements for Fiscal Years 2007 and 2006 (2007)
EU Internal Audit Manager Guideline for Internal Financial Control Assessment Part I - Principles (2007)

Financial Assurance, Governance

Japan, Financial Instruments and Exchange Act, FSA Web Site (English Version)
NCUA, Corporate Credit Unions (2011, Final Rule)

Governance

COSO, Enterprise Risk Management — Integrated Framework: Executive Summary
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)
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)
SEC, Spotlight On: Internal Control Reporting Provisions
Measuring the Effectiveness and Performance of Your Program (July 2007)
United Kingdom, The Orange Book Management of Risk - Principles and Concepts (2004)
Index of Risk Assessment Articles, Information Systems Audit and Control Association (ISACA)
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)
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)
OTS, Corporate Governance and Oversight by the Boards of Director Program (Examination Handbook, January 2009)
Treasury Board of Canada Secretariat: Policy on Internal Audit (2009)
ARRA and Single Audits: Addressing the Risks and Challenges (2010)
OMB Circular A-133 Compliance Supplement March 2009
Japan, Outline of Proposal of Disclosure Items concerning Corporate Governance (2010)
Model Audit Rule Implementation Guide (NAIC/AICPA, 2010)
Treasury Board of Canada Secretariat Internal Audit Web Site
Data Analytics Survey (2011)
COSO, Guidance Documents
IFAC, Global Survey on Risk Management and Internal Control (PAIB Committee, 2011)

Government Dealings (USA)

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, 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)
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)