COSO Internal Control Integrated Framework Exposure Draft - AICPA Comment Letter
Comment Letter:
This comment letter details AICPA's thoughts on the COSO Internal Control – Integrated Framework Exposure Draft
Published on March 30, 2012
COSO Internal Control- Integrated Framework
Article:
...The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a joint initiative of five private sector organizations and is dedicated to providing thought leadership through the development of frameworks and guidance on enterpri
Published on May 01, 2013
Government Briefs - 2012
Overview:
This page provides informational briefs created in 2012 specifically for CPAs in government.
Published on September 12, 2012
Current State of Enterprise Risk Oversight and Market Perceptions of COSOs ERM Framework
Report:
In July 2010, COSO commissioned the Enterprise Risk Management Initiative at North Carolina State University to conduct a survey to guage the extent of use, consideration, and reliance on COSO’s ERM Framework...
Published on December 11, 2010
Internal Controls Just the Start of a Fraud, Waste and Abuse Prevention Program
Article:
Ever since the Committee of Sponsoring Organizations (COSO) framework was published in 1992, for-profit, not-for-profit and government entities have implemented some form of internal controls. If anything, governments preceded for-profit organizations because the...
Published on March 11, 2010
Where Boards of Directors Currenty Stand in Executing Their Risk Oversight Responsibilities
Report:
The Committee of Sponsoring Organizations of the Tredaway Commission (COSO) commissioned Protiviti to conduct a survey regarding board of directors' risk oversight responsibilities. The results, detailed in this report, shed new light on how boards are fulfilling their risk...
Published on December 11, 2010
AICPA Not-for-Profit Audit Committee Toolkit- COSO Framework (Download)
Toolkit:
This tool is intended to give boards an overview of ERM, its opportunities and limitations, the relationship between ERM and internal control, and the roles and responsibilities for risk management in the organization. Importantly, ERM is a management responsibility, subject to oversight of the board of directors.
Published on July 02, 2010
ERM Resources
Article:
...The AICPA has numerous resources to help members learn more about ERM and share with their senior management and staff. In addition, COSO has several important resources for CPAs. Available resources are listed below
Published on September 10, 2012
Corporate Governance, Risk Management and Internal Control
Guidance:
Guidance and information for members in business, industry & government on corporate governance, enterprise risk management and internal controls for public, private and not-for-profit entities. Also, publication guidance and information can be
Published on January 18, 2013
Government Accountability Briefs- 2009
Article:
Various briefs about government accountability. Featured - Internal controls, CPAs in Government and Suggestions on Weathering the Financial Storm.
Published on January 17, 2013
AICPA Not-for-Profit Audit Committee Toolkit Downloads
Article:
AICPA makes the individual tools from the AICPA Audit Committee Toolkit for Not-for-Profit Organizations toolkit available to not-for-profit organizations free of charge as a public service. To dow
Published on August 06, 2012
Enterprise Risk Management- Business, Industry & Government Members
Article:
The following enterprise risk management links are for financial executives in business, industry and government. 2011 Approach to Successful Enterprise Risk Management Programs The AICPA's Risk M
Published on September 10, 2012
Identifying, Measuring & Managing Organizational Risk for Improved Performance
Article:
Risk is an inescapable element of competing in a market economy. Organizations must be able to evaluate many types of risks: political, social, environmental, technological, economic/competitive, and financial and incorporate the results into decisions regarding investments and operations, as well as into the systems used to monitor and evaluate the
Published on September 10, 2012
Volunteer Board Member Responsibilities and Risk Awareness
Article:
Many AICPA members serving in business and industry work in or volunteer for not-for-profit organizations and bring these entities a high level of professional excellence. As a volunteer board member or as management, you have a direct responsibility to protect and support not-for-profit organization missions and objectives
Published on May 27, 2011
AICPAs Top Ten Next Practices for Enterprise Risk Management- 2010 Survey Results
Survey:
The survey is intended to represent the CPA’s unique perspective regarding ERM next practices they believe will significantly influence the management and value of the business. This survey report and resource guide was prepared under the direction of the AICPA Risk Management and Internal Control Advisory Panel.
Published on September 10, 2012