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    Management Override of Internal Controls The Achilles Heel of Fraud Prevention

    Article The purpose of this document is to offer guidance to audit committees in addressing the risk of fraud through management override of internal control over financial reporting. By effectively overseeing management and addressing the risk of management override, audit committees increase the likelihood of preventing, deterring, and detecting fraudulent financial
    Published on March 16, 2010

    Managment Override of Internal Controls

    Article Management override of internal controls is the Achilles" heel of fraud prevention. The purpose of this document is to offer guidance to audit committees in addressing the risk of fraud through management override of...
    Published on April 23, 2010

    ACEC E-Alert 2012 Archive

    Article 2012 Archives of the AICPA Audit Committee Effectiveness Center E-Alert.
    Published on March 05, 2014

    ACEC E-Alert 2011 Archive

    Article 2011 Archives of the AICPA Audit Committee Effectiveness Center E-Alert.
    Published on March 05, 2014

    E-Alert No. 23 - June 2012

    Newsletter This E-Alert is sent to voluntary subscribers of the AICPA Audit Committee Effectiveness Center and is intended to serve as a notification of these new developments from the Audit Committee Effectiveness Center.
    Published on April 01, 2014

    E-Alert No. 22 - January 2012

    Article This E-Alert is sent to voluntary subscribers of the AICPA Audit Committee Effectiveness Center and is intended to serve as a notification of these new developments from the Audit Committee Effectiveness Center.
    Published on April 24, 2012

    E- Alert No. 18 - January 2011

    Newsletter AICPA  
    Published on February 18, 2011

    Audit Committee Resources

    Overview Resources for audit committee members for public, private, not for profit and government organizations.
    Published on November 21, 2013

    E-Alert No. 20- June 2011

    Newsletter This alert serves as a notification for new developments in Audit Committee Effectiveness Center as of June 2011.
    Published on March 05, 2014

    Foreign Corrupt Practices Act Primer and Tool for Audit Committees

    Article Money-laundering, anti-corruption efforts, recent scandals and highly publicized cases resulting from the discovery of possible FCPA violations during an acquisition due diligence have brought recent attention to this area. Also, with the enactment of Sarbanes- Oxley Act in July 2002 (also known as the Public Company Accounting Reform and Investor
    Published on March 16, 2010

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