Useful Web Site Links

This section provides guidance from the AICPA, COSO, ISACA, IIA, PCAOB, and various standards for the audit of information systems and internal control functions.

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) The Committee of Sponsoring Organizations of the Treadway Commission (COSO) was jointly sponsored by five major professional associations in the United States. The Commission, wholly independent of each of the sponsoring organizations, contains representatives from industry, public accounting, investment firms, and NYSE. Learn More>>

Financial Management Service Acting as the U.S. government's money manager, the Financial Management Service (FMS) provides centralized payment, collection, and reporting services for the government. Learn More>>

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>>

Sarbanes-Oxley Act/PCAOB Implementation Central The AICPA Sarbanes-Oxley Implementation Central contains a wealth of news and information on the act, including background documents; tools and guidance; and PCAOB, SEC and other regulatory activities. 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>>