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Guidance

The guidance set forth provides the CPA with direction and best practices towards improving information quality and managing information risk towards providing independent and professional opinions that improve the quality of information given to management as well as other decision makers within an organization.

Institute of Internal Auditors
The Institute of Internal Auditors (IIA) is an international professional association that offers certification, education, research, and technological guidance for internal auditors. Learn More>>

ISACA

ISACA is a global organization for information governance, control, security and audit professionals. It offers IS auditing and IS control standards.  Learn More>>

 

GTAG 2: Change and Patch Management Controls: Critical for Organizational Success
Posted with permission by The Institute of Internal Auditors, this guide addresses the areas that are impacted by changes to the IT infrastructure. It also provides guidance on how to communicate to the board the risks and controls identified and assist the organization to stay abreast of the continual changes in regulatory requirements. Learn More>>

 

GTAG 4: Management of IT Auditing
Posted with permission by The Institute of Internal Auditors, GTAG 4: Management of IT Auditing covers how to define IT strategy, evaluate IT-related risk, execute IT audits, manage the IT audit function and features some of the emerging issues affecting this area. Learn More>>

 

Public Company Accounting Oversight Board

The PCAOB is a private-sector, non-profit corporation, created by the Sarbanes-Oxley Act of 2002, to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports. Learn More>>

SAS No. 112 Toolkit
CITP Credential Holder
SAS No. 112 will have an impact on the audits you perform for financial statements that ended on or after December 15, 2006. This toolkit will give you better insight into the implementation of SAS No. 112 and tools to assist you in educating and communicating the impact of SAS No. 112 with your clients. Learn More>>
GTAG 8: Auditing Application Controls
IT Section Member
The Institute of Internal Auditors (IIA) has produced its eighth Global Technology Audit Guide® (GTAG®) on “Auditing Application Controls”. GTAG 8 attempts to bridge the gap between internal auditors and technologists through this comprehensive guide that breaks down the various risks associated with application controls and how internal auditing can help to mitigate those risks. Learn More>>
International Accounting Standards Board
The International Accounting Standards Board is an independent, privately-funded accounting standard-setter based in London, UK. On April 1, 2001, the IASB assumed accounting standard-setting responsibilities from its predecessor body, the International Accounting Standards Committee. Learn More>>
GAIT: The Guide to the Assessment of IT General Controls Scope Based on Risk
IT Section Member
A substantial portion of the overall costs associated with SOX 404 compliance is related to the assessment of IT general controls designed to ensure the proper use of IT applications and help protect data from unauthorized change. The Guide to the Assessment of IT General Controls Scope Based on Risk (GAIT) is a set of IT Principles and Methodology identified by the Institute of Internal Auditors (IIA) to facilitate the cost-effective scoping of IT general control assessments. Learn More>>