News and Publications

SEC

SEC Approves New Guidance for Compliance with Section 404 of Sarbanes-Oxley More

Speech by SEC Chairman: Remarks to the Annual Meeting of the Association of Audit Committee Members More

Management's Report on Internal Control Over Financial Reporting (Corrected to Conform to the Federal Register Version Other Release No.: 34-54976 File No.: S7-24-06 More

"Final Rule: Management's Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports" More

"Commission Statement on Implementation of Internal Control Reporting Requirements" (May 16, 2005) More

"Management's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports - Frequently Asked Questions" (revised Oct. 6, 2004) More

COSO

"Internal Control - Integrated Framework, Executive Summary" More

Internal Control over Financial Reporting-Guidance for Small Companies, Executive Summary More

Enterprise Risk Assessment - Integrated Framework, Executive Summary More

PCAOB

Board Approves New Audit Standard For Internal Control Over Financial Reporting More

Proposed Auditing Standard - An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements More

"Auditing Standard No. 2: An Audit of Internal Control Over Financial Reporting Performed in Conjunction With an Audit of Financial Statements" More

"Policy Statement Regarding Implementation of Auditing Standard No. 2" (May 16, 2005 guidance) More

"Staff Questions and Answers on Auditing Standard No. 2" More

"Report On The Initial Implementation Of Auditing Standard No. 2, An Audit Of Internal Control Over Financial Reporting Performed In Conjunction With An Audit Of Financial Statements" More

THE IIA

"Internal Auditing's Role in Sections 302 and 404 of the Sarbanes-Oxley Act" More