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

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 April 02, 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 14, 2013

IMTA Interest Area Volunteer Opportunities

Overview:  Experienced CPAs interested in the opportunity to influence and guide the profession's direction as well as network with peers should strongly consider volunteering for one of the IMTA Interest Area’s task force initiatives.
Published on April 25, 2013

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

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