20 Questions Directors Should Ask About Internal Audit (2d Edition, 2007) resource Books / Publications Member contributionOCEG Reviewed
A briefing, by the Canadian Institute of Chartered Accountants, to assist in developing and implementing an internal audit function.
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2007 National Business Ethics Survey (ERC) resource Research / Studies Member contributionOCEG Reviewed
The Ethics Resource Center (ERC) conducted a survey of 3000 U.S. workers, asking about observation of misconduct in the workplace, ethics training and education, the availability of ethics advice and the reporting percentage of occurrences of misconduct.
Registration Required
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AICPA Antifraud & Corporate Responsibility Resource Center resource Other Member contributionOCEG Reviewed
Tools and resources to combat fraud, posted by The American Institute of Certified Public Accountants.
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AICPA, Technical Practice Aid 8700.03, “Auditor’s Responsibilities for Subsequent Events Relative to a Conduit Debt Obligor" (September 2010) resource Standards and Guidelines OCEG Reviewed
The TPA provides guidance on the effect of FASB Accounting Standards Update no. 2010-09 on ASC Topic 855, Subsequent Events, regarding the auditor’s responsibilities for subsequent events relative to a conduit debt obligor and the date of the auditor’s report.
AICPA, Audit and Attest Standards resource Guides Member contributionOCEG Reviewed
SSAEs as codified in the AICPA Professional Standards, with related interpretations.
The Audit and Attest Standards Team and Committees provide technical support for the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing and attestation matters, and the Accounting and Review Services Committee, (
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AICPA, Audit Committee Effectiveness Center resource Organizations & Associations Member contributionOCEG Reviewed
Resources for organizational audit committees posted by The American Institute of Certified Public Accountants (AICPA.)
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AICPA, Auditing Standards resource Private Lists / Directories OCEG Reviewed
AICPA website with links to the individual auditing standards: SAS1 etc,
The American Institute of Certified Public Accountants. Please read the copyright statement detailing usage restrictions.
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American Society for Quality resource Organizations & Associations Member contributionOCEG Reviewed
A professional association advancing learning and quality improvement for businesses.
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Approva 2007 Compliance Survey Results resource Research / Studies Member contributionOCEG Reviewed
The 2007 Approva Compliance Survey was conducted to gauge how executives of leading public companies view their investments in Sarbanes Oxley compliance especially after five years since the Sarbanes Oxley Act was passed. More than 245 high-level finance, internal audit and IT executives at public companies, including CFOs, CIOs and Internal Audit Directors responded to the survey.
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