E-Alert No. 20- June 2011 

      AICPA Audit Committee
    Effectiveness Center E-Alert

    June 7, 2011 E- Alert No. 20

    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.

    1. SEC Study on Internal Control and Section 404(b) of the Sarbanes-Oxley Act of 2002 
    2. CAQ Releases In-depth Guide to Public Company Auditing
    3. COSO Internal Control-Integrated Framework Project 
    4. Audit Committee Oversight or Ownership of ERM?
    5. SEC Division of Corporation Finance - Compliance and Disclosure Interpretations
    6. NYSE-Sponsored “Commission on Corporate Governance” Outlines Key Governance Principles
    7. If Internal Controls are B&W, ERM is Grey
    8. Seven Steps Toward a Proactive, Value-Added Enterprise Risk Management Program
    9. The Perils and Promises of Integrated Enterprise Risk and Performance Management
    10. Risk Management - Setting Priorities by Likelihood and Impact
    11. Leveraging Performance Management to Support Risk Management
    12. Audit Committee Toolkits
    13. Case Studies on ERM Implementations: Practical Illustrations for Launching Effective Enterprise Risk Oversight
    14. Risk Assessment for Mid-Sized Companies: Tools for Developing a Tailored Approach to Risk Management
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