Series of articles on internal auditing and fraud investigation

Questions to Ask and Items to Review

What auditors believe, how they work, where their weaknesses are, and what they contribute

Assigns points for each answer to determine the strength of key components of the internal control environment

Example of a process used by a major university

A sample form in MS Excel format

Guidance on internal control over financial reporting, enterprise risk management, etc

CSA is a generic term that covers risk self--assessment (RSA), control and risk self-assessment (CRSA)

Advice for departments on how to review the effectiveness of internal control

It is reasonable to believe the SEC may require adoption of IFRS

Frequently Asked Questions Issues Arising from the SEC’s Approval of NYSE Listing Standards

AICPA checklist for internal controls

Guidance and tools to make audit committee best practices actionable

Addressing the risk of fraud through management override of internal control over financial reporting

Internal controls guide for bank directors

Advice to assist not for profit audit committees in obtaining an external audit

Guidance for nonprofits related to internal controls

Professional association of internal auditors - certification body