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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

AICPA Top Technology Initiatives 2008

Article This article provides a deep dive into the AICPA's Annual Top Technology Initiatives that made the list and discusses the applicability of this list within an organization.
Published on March 18, 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

2001 Top Technology Initiatives

Survey 2001 Top 10 Technologies list provides a snapshot of the evolving state of web-based technologies.
Published on February 14, 2013

The CITP Credential

Overview 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

CITP Examination

Overview The CITP exam is available to CPAs attesting to their Information Management & Technology Assurance knowledge.
Published on March 26, 2013

Auditing Risk - A Practical Method Using the InfoSec Triangle

Article This article offers a logical methodology to determine audit risk within an organization including a 360-degree observation of the InfoSec Triangle
Published on February 26, 2013

2008 TTI Case Studies Best Practices Yield Results

Member Profile Scott Cytron interviews Dan Ramey on the 2008 Top Technology Initiatives list.
Published on February 19, 2013

Business Process Reengineering

Article Although the "BPR" label is applied to many situations, a proper BPR project may involve a thorough assessment. In this article, Janis Parthun explores implications to accounting.
Published on February 05, 2013

IMTA Live Courses

CPE The AICPA IMTA Division offers a series of workshops, schools, and other courses that provide IT professionals an opportunity to gain specialized knowledge in a group setting.
Published on February 08, 2013

2010 Top Technology Initiatives Complete Listing

Survey This page lists technology initiatives along with survey questions that were used in the 2010 TTI survey.
Published on February 19, 2013

CAATTs Ideal for Efficient Audits

Article With new issued and revised auditing standards and audit risk standards, this article explores the renewed emphasis on risk identification and certain key financial statement areas and assertions
Published on February 05, 2013

CAATTs Ideal for Efficient Audits

Article This article highlights renewed emphasis on risk identification, evaluation of controls, and certain key financial statement areas and assertions.
Published on March 04, 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

CITP Knowledge and Skillset

Overview The CITP Body of Knowledge represents the qualifying areas of information management and technology assurance knowledge for both business experience and education.
Published on February 08, 2013

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Related AICPA Products



Clarified Auditing Standards Toolkit

This Toolkit provides you with ready-to-use resources to educate your staff, communicate with your clients, and apply the new SAS Nos. 122-125 in your financial statement audits.



AICPA Audit Risk Assessment Tool and Guide

Auditors continue to struggle with effective, efficient execution of the Risk Assessment Standards. This tool walks an experienced auditor through risk assessment procedures and documents those decisions necessary to prepare an effective, efficient audit program. Designed to be used in lieu of cumbersome checklists, it provides a top down risk-based approach to the identification of high risk areas, allowing appropriate tailoring of audit programs and audit efficiencies. Includes the Risk Assessment Guide.



Internal Control: Essentials for Financial Managers, Accountants, & Auditors

Managers, supervisors, and accountants in business, government, or nonprofits are unable to identify their departmental policies and procedures that function as the primary controls against errors and fraud.

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