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Internal Control Tools and Resources

Tools This page explores Internal Control and the control environment, risk assessment, control activities, and information and communication monitoring
Published on April 02, 2013

Segregation of Duties

Article Segregation of Duties (SOD) is a building block of sustainable risk management and internal controls for a business
Published on April 08, 2013

SAS No. 115 Client Talking Points

FAQ A summary of talking points a CPA can use with clients when discussing SAS No. 115, evaluation and communication internal controls in a audit
Published on December 06, 2012

SAS 115 Educate Your Client Letter (Word)

Template This is a template letter for CPAs to use with clients to explain SAS No. 115 and how to evaluate and communicate internal controls in a audit
Published on December 06, 2012

Information Management and Technology Assurance (IMTA) Resources

Overview The Information Management and Technology Assurance (IMTA) Resource Center helps members provides comprehensive tools and access to the latest information in the field.
Published on May 02, 2013

Certified Information Technology Professional (CITP)

Guide Overall career guide on the Certified Information Technology Professional (CITP) Credential.
Published on January 25, 2013

Information Security Management Content Suite

Overview The following content is intended to introduce CPAs to the basic concepts and terminology surrounding IT security.
Published on February 15, 2013

2011 Top Technology Questions

Survey This survey asked CPAs for the top technology questions asked by audit committees, chief financial officers and chief information officers.
Published on February 14, 2013

2010 AICPA Top Technology Initiatives Survey Results

Overview This page contains the complete 2010 Top Technology Initiatives list as voted on by CPAs, IT professionals, and others responsible for making or influencing technology decisions.
Published on February 19, 2013

The CITP Body of Knowledge Webcast Series

Webcast Webcast series which can jumpstart your preparation efforts for the CITP Exam.
Published on May 08, 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

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

IMTA Section News & Publications

Overview The IMTA Section publications deliver news and information on current and emerging technology, compliance and privacy developments.
Published on March 12, 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

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

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Employee Benefit Plans: Audit and Accounting Guide

Updated January 1, 2013. A handy tool for auditors or accountants who work with employee benefit plans. It offers hands on advice for planning, risk assessment, internal control, and plan tax status. Packed with information on new requirements, including new audit report requirements, this Guide is the industry standard and an indispensable resource.



Investment Companies - AICPA Audit and Accounting Guide

The AICPA Investment Companies Audit and Accounting Guide, updated as of May 1, 2012, offers hands on advice in dealing with industry specific issues such as fair value, complex capital structures, financial instruments, and investment company taxation.



Compilation and Review Engagements - AICPA Guide

The AICPA Guide Compilation and Review Engagements, updated as of March 1, 2012, summarizes standards, guidance, and practices, and delivers how-to advice for handling issues commonly encountered by accountants when performing compilation and review engagements. The guide features illustrative engagement and representation letters, illustrative compilation and review reports, illustrative analytics and client inquiries, and case studies.

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