Performing an Audit of Internal Control in an Integrated Audit
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
Circular A-133 Audit Internal Control Refresher
Provides guidance on Circular A-133 internal control requirements: various organizations that monitor the quality of Office of Management and Budget (OMB), Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations audits are identifying problem areas that include the Circular's internal control...
Published on April 07, 2011
Information Technology Corner
This quarterly newsletter from the AICPA Information Technology Membership Section and is designed to offer accounting professionals with interest in information management and controls with a concise synopsis of the hot topics facing the profession
The CITP exam is available to CPAs attesting to their Information Management & Technology Assurance knowledge.
Published on March 26, 2013
The CITP Credential
The Certified Information Technology Professional (CITP) credential is one of the premier credentials that attest to a CPA's understanding of a broad body of information management knowledge. Learn more about becoming a CITP and how to apply.
Published on February 08, 2013
Gary Kabureck is vice president and chief accounting officer at Xerox Corporation, Stamford, Conn. He was named to this position in May 2003. He was appointed a corporate officer in 2000 and has been chief accounting officer since 2001. Kabureck is re
Published on May 03, 2010
Firm Strategy and Planning
This section contains tools and articles specially designed to help your firm better analyze your current client base, gain assistance with firm issues and plan for the future objectives of the firm.
Published on June 06, 2013
Internal Control Tools and Resources
This page explores Internal Control and the control environment, risk assessment, control activities, and information and communication monitoring
Published on April 02, 2013
Internal Control Considerations in Single Audits - Member Conference Call
This archived Governmental Audit Quality Center member-only conference call titled, Internal Control Considerations in Single Audits, was presented by the Chairman of the GAQC task force established to respond to the PCIE report internal control deficiency areas...
Published on August 17, 2011
Internal Control Considerations in Single Audits
The President's Council on Integrity and Efficiency (PCIE) report on single audits, the findings related to compliance and internal control documentation and testing, actions taken to address findings
Published on March 25, 2009
Internal Control over Compliance Web Event
Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Non-Profit Organizations, has very specific audit requirements for internal control over compliance and compliance. These were areas that were found to be problematic in the federal study on single audit quality
Published on August 23, 2011
Government Accountability Briefs- 2009
Various briefs about government accountability. Featured - Internal controls, CPAs in Government and Suggestions on Weathering the Financial Storm
Published on January 17, 2013
Communicating Internal Control Related Matters Identified in an Audit - SAS No. 115
This SAS is effective for audits of financial statements for periods ending on or after December 15, 2009. Earlier implementation is permitted
Internal Control - Integrated Framework (1992)
...on Sponsoring Organizations of the Treadway Commission (COSO). It establishes a common definition of internal control that services the needs of different parties for assessing and improving their control systems...
Communicating Internal Control Matters Identified in an Audit
This excerpt from the AICPA's 2012 Audit Guide Assessing and Responding to Audit Risk in a Financial Statement Audit discusses to communicate internal control matters identified in an audit
Published on May 14, 2012