Internal Control

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Internal Control

Internal Control is comprised of the following interrelated components:

The Control Environment
Risk Assessment
Control Activities
Information and Communication Monitoring

This center will provide information and resources related to these areas.

Considerations in Risk-Based Auditing
Considerations in Risk-Based Auditing is a strategic overview intended to provide readers with detailed, practical, specific and non-authoritative guidance when implementing the technology-related aspects of the eight Statements of Auditing Standards (SAS 104 through SAS 111).

Business and Industry Guide to Understanding Internal Control for Smaller Entities
This downloadable AICPA white paper describes the concept of internal control and the internal control services that smaller entities may hire a CPA practitioner to perform. The guidance is targeted to both audit committee members and financial managers who must understand how such services and independence may affect the CPAs they hire to perform compilations, reviews or audits.

Sarbanes-Oxley Software: Ten Questions to Ask
Section 404 of the Sarbanes-Oxley Act of 2002 requires a company to document and periodically test its internal controls and the company’s external auditors to offer an opinion on those controls. While public companies are developing their project plans and evaluating software applications to help them manage this process, the area is a new one for most.

The Committee of Sponsoring Organizations of the Treadway Commission (COSO)
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) was jointly sponsored by five major professional associations in the United States. The Commission, wholly independent of each of the sponsoring organizations, contains representatives from industry, public accounting, investment firms, and NYSE.

Understanding Internal Control and Internal Control Services Whitepaper
In response to confusion among practitioners, the AICPA has prepared a white paper explaining the concepts of internal control -- specifically over financial reporting -- and discussing the types of related services that may be performed by practitioners in public practice.

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COSO Internal Control Assessment Table

Exposure Draft : The AICPA IT Division conducted a high-level preliminary assessment of the current exposure draft, specifically highlighting aspects of the Framework that addresses information technology and information management.
Published on March 05, 2012

COSO Proposed Internal Control - Integrated Framework

Exposure Draft : The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has now proposed an updated framework and issued an exposure draft for public comments through March 31, 2012.
Published on March 05, 2012

Considerations in Risk-Based Auditing

Overview : Considerations in Risk-Based Auditing is a strategic overview intended to provide readers with detailed, practical, specific and non-authoritative guidance when implementing the technology-related aspects of the eight Statements of Auditing Standards (SAS 104 through SAS 111).
Published on November 18, 2011

IT Control Objectives for Sarbanes-Oxley

Overview : The IT Governance Institute released a new research document focusing on Sarbanes-Oxley, using COSO as the overall framework on which the supplementary IT guidance was based, and COBIT as the initial IT controls baseline to develop a control objective template.
Published on May 24, 2011

Internal Control

Article : Internal Control is comprised of The Control Environment, Risk Assessment, Control Activities, and Information and Communication Monitoring. This center will provide information and resources related to these areas.
Published on May 24, 2011

SAS No. 115 Frequently Asked Questions

Overview : SAS 115 FAQs for IT Section members addresses the most common practitioner questions related to applying SAS No. 115. In addition, it provides links to additional resources that may help you in understanding and applying SAS No. 115.
Published on May 28, 2010

SAS 115 Client Communication on Deficiencies

Sample Letter : This template document is intended for IT section members to use to communicate identified significant deficiencies or material weaknesses that are based on the sample communication outlined in the SAS No. 115.
Published on May 28, 2010

The Effects of SAS No. 115 PowerPoint Presentation

Presentation : This PowerPoint presentation for IT Section members provides an overview of SAS No. 115, the impact to a client’s audit, and definitions and examples of significant deficiencies and material weaknesses.
Published on May 14, 2010

Summary of Findings - SAS 115

Template : This sample template for IT Section members is designed for practitioners use to accumulate their findings in implementing SAS 115.
Published on May 14, 2010

Frequently Asked Questions

Article : SAS 115 FAQs for IT Section members addresses the most common practitioner questions related to applying SAS No. 115. In addition, it provides links to additional resources that may help you in understanding and applying SAS No. 115.
Published on May 14, 2010

SAS No. 115 Educate Your Client Communication Letter

Sample Letter : This template document is designed to allow IT Section members to update and educate each client directly on the new SAS No. 115 requirements.
Published on May 14, 2010

SAS No. 115 Client Newsletter or Web Site Template

Template : This document is provided for IT Section members and designed for practitioners to communicate the impact of SAS No. 115 to their clients via the member’s newsletter, Web site, or other marketing communications.
Published on May 14, 2010

SAS 115 Client Communication on Deficiencies

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