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Resources
Regulatory Agencies
• The Public Company Accounting Oversight Board (PCAOB) is a private sector, non-profit corporation created by the Sarbanes-Oxley Act of 2002 to oversee the auditors of public companies, protect the interests of investors, and further the public interest in the preparation of informative, fair, and independent audit reports.
• The Securities and Exchange Commission (SEC) is a federal agency that maintains the integrity of securities markets in the United States.
Guidance
• Auditing Standard 5.
• New Guidance for Compliance with Section 404 of Sarbanes-Oxley.
• Sarbanes-Oxley Act of 2002
Organizations
• American Institute of Certified Public Accountants (AICPA)
• Center for Public Company Audit Firms (CPCAF)
• Committee of Sponsoring Organizations of the Treadway Commission (COSO)
• Financial Accounting Standards Board (FASB)
• Financial Executives International (FEI)
• Information Systems Audit and Control Association (ISACA)
• Institute of Internal Auditors (IIA)
• Institute of Management Accountants (IMA)
• International Federation of Accountants
• IT Governance Institute (ITGI)
Control Frameworks
• Control Objectives for Information and Related Technology (COBIT) is an IT governance framework developed by ISACA/ITGI.
• Enterprise Risk Management (ERM) Framework is a risk management and control framework developed by COSO.
Publications
• CFO Magazine
• Compliance Week
• Information Systems Control Journal
• Internal Auditor
• Journal of Accountancy
• Strategic Finance
Please contact us at info@cfostrategiesinc.comor call: 858-492-8589 ext. 103.
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