Browse Auditing Articles

  • +5

    Elements of an Anti-Fraud Program

    Elements of an Anti-Fraud Program
    The fundamental elements of an effective anti-fraud program that should be established by each agency are: 1. Creating and maintaining a culture of honesty, 2. Evaluating the risks of fraud and implementing the processes, procedures and controls needed to mitigate those risks, and 3. Developing an appropriate oversight process Creating a Culture of Honesty and High Ethics It is each agency’s ...
    Published over 9 years ago | Rated: +5
  • +1

    Sarbanes-Oxley Act of 2002 – Frequently Asked Questions

    Sarbanes-Oxley Act of 2002 – Frequently Asked Questions
    The answers to these frequently asked questions represent the views of the Division of Corporation Finance. They are not rules, regulations nor statements of the Securities and Exchange Commission. Further, the Commission has neither approved nor disapproved them. Section 2 Question 1: Section 2(a)(7) of the Sarbanes-Oxley Act of 2002 (the "Act") defines an "issuer" as an "issuer (as defined in ...
    Published over 9 years ago | Rated: +1
  • +5

    Speech by SEC Staff: Improving Audit Effectiveness

    Speech by SEC Staff: Improving Audit Effectiveness
    Speech by SEC Staff: Improving Audit Effectiveness by Zoe-Vonna Palmrose Deputy Chief Accountant, Office of the Chief Accountant U.S. Securities and Exchange Commission 2006 AICPA National Conference on Current SEC and PCAOB Developments Washington, D.C. December 11, 2006 This is my first National Conference and I'm delighted to be here. I have been at the SEC for four months now. Prior ...
    Published over 9 years ago | Rated: +5
  • +4

    KPMG's Audit Committee Institute Offers Annual 'Ten To-Do's for Audit Committees in 2010'

    KPMG's Audit Committee Institute Offers Annual 'Ten To-Do's for Audit Committees in 2010'
    NEW YORK -- "Corporate audit committee members know they have a sizeable task in 2010 as they confront high shareholder expectations, new regulations and legislative reforms, and a tenuous economic recovery," said Mary Pat McCarthy, executive director of the Audit Committee Institute (ACI) and a Vice Chair of KPMG LLP, the U.S. audit, tax and advisory firm. To help audit committees ...
    Published over 9 years ago | Rated: +4
  • +3

    Audit Quality: More Important Than Ever?

    Audit Quality: More Important Than Ever?
    Is the role of the auditor more important today than at any other time in recent memory? I think the argument can be made. Wall Street is under scrutiny, the government has been doling out money left and right to shore up the economy, but where's the transparency? Where's the accountability? Those buzzwords are being tossed around with abandon these days, ...
    Published about 9 years ago | Rated: +3

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