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    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 06, 2013

    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

    IT Quarterly News - March 2012

    Newsletter This newsletter discusses the exposure draft on the COSO framework with emphasis on technology
    Published on December 06, 2012

    IMTA Corner - Fall 2013

    Newsletter In this issue: Letter from the Chair; The COSO Framework: A New Role for Technology
    Published on August 28, 2013

    Enterprise Risk Management Resources

    Article Enterprise risk management expands on internal control function, providing a more robust and extensive focus on the subject of risk management.
    Published on April 02, 2013

    Internal Control Tools and Resources

    Tools This page explores Internal Control and the control environment, risk assessment, control activities, and information and communication monitoring.
    Published on January 13, 2014

    Assurance & Compliance Applications

    Article This topic's emergence reflects a movement to apply process management principles and technology to activities associated with Sections 302 and 404 of SOX.
    Published on March 04, 2013

    Interactive IT Case Study for Accounting Professionals

    Case Study The Interactive IT Case Study for Accounting Professionals, by the AICPA's Information Management and Technology Assurance Division, helps businesses address challenges associated with information technology.
    Published on May 30, 2014

    Performing an Audit of Internal Control in an Integrated Audit

    Overview The Center for Audit Quality (CAQ) has developed a new practical pointers reference source for public company auditors that provides lessons learned from integrated audits of internal control over financial reporting (ICFR).
    Published on February 27, 2013

    Red Flags Rule Overview

    Federal Law Under the Red Flags Rules, financial institutions and creditors must develop and implement a written Identity Theft Prevention Program.
    Published on March 07, 2013

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