The CPA Advocate (Archived articles - 2012)
Find 2012 archived articles from the AICPA's advocacy newsletter, The CPA Advocate.
Published on October 17, 2012
COSO Enterprise Risk Management -- Integrated Framework (2004)
This 2004 COSO document provides a benchmark for organizations to consider when evaluating and improving their enterprise risk management (ERM) processes.
AICPA Audit Risk Assessment Tool and Guide
Auditors continue to struggle with effective, efficient execution of the Risk Assessment Standards. This tool walks an experienced auditor through risk assessment procedures and documents those decisions necessary to prepare an effective, efficient audit program. Designed to be used in lieu of cumbersome checklists, it provides a top down risk-based approach to the identification of high risk areas, allowing appropriate tailoring of audit programs and audit efficiencies. Includes the Risk Assessment Guide.
Internal Control - Integrated Framework (1992)
This landmark 1992 COSO report was commissioned by the Committee on Sponsoring Organizations of the Treadway Commission (COSO). It establishes a common definition of internal control that services the needs of different parties for assessing and improving their control systems.