COSO Proposed Internal Control - Integrated Framework
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
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
IMTA Corner - Fall 2013
In this issue: Letter from the Chair; The COSO Framework: A New Role for Technology
Published on August 28, 2013
IT Quarterly News - March 2012
This newsletter discusses the exposure draft on the COSO framework with emphasis on technology
Published on December 06, 2012
Enterprise Risk Management Resources
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
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
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
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
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
Under the Red Flags Rules, financial institutions and creditors must develop and implement a written Identity Theft Prevention Program.
Published on March 07, 2013