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 single audit act has been in existence since 1984. But fraud still occurs, despite the recent, renewed
Published on March 11, 2010
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
Government Briefs - 2012
Overview:
This page provides informational briefs created in 2012 specifically for CPAs in government.
Published on September 12, 2012
Corporate Governance The Role of Internal Control
Article:
Recent extensive study of internal control in business has led to the development of a definition capturing both positive and negative aspects of the issue. While the structure of modern organizations often undermines this control...
Published on October 26, 2011
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
Organizations Face Challenges. CPAs in B&I Can Address Them
Article:
CPAs in business & industry in the currently face numerous challenges. Managing liquidity, overall risk, improving internal controls & processes, increased transparency, understanding of fair value and impairment, there is opportunity for security
Published on April 23, 2010
SEC 404 Guidance for Small Business
Guidance:
This SEC interpretive guidance is to help companies assess their internal controls and was developed specifically with smaller companies in mind
Published on April 23, 2010
AICPAs Top Ten Next Practices for Enterprise Risk Management- 2010 Survey Results
Survey:
...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
Peter Hughes, CPA
Award:
Peter Hughes, CPA- Outstanding CPA in Government Award Winner- Local Level
Published on August 17, 2010
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
Business Briefs- 2010
Article:
Balancing Efficient Capital Markets and Investor Protection (November) Restoring the economic engine and balancing efficient capital markets with Investor protection were the goals of both the Department
Published on October 25, 2012
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
COSO Internal Control Integrated Framework & GAO Internal Control Updates
Issue Brief:
Effective internal control helps organizations manage change and cope with evolving demands and competing priorities. Lately, there has been a lot of change—evolving demands, and competing priorities, especially in government due...
Published on June 10, 2013
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