Contents of this Page:

• External Auditing
• Internal Auditing and Fraud Auditing
• Internal Controls for Non-profit and Governmental Organizations
• Sarbanes-Oxley Requirements
• Risk-Based Auditing
• Risk Management
• Engagement Management Software for Audits

• Billing, Collections, Credit Management, and Accounts Receivable
• Data Mining
• Payables
• Sampling in Financial and Internal Audits
• Sampling in Sales and Use Tax Audits
• Sampling for Sales and Use Tax Audits - Bibliography of Review Articles
• Statistical Education and Software
• Statistical Evidence in Litigation
• Will Yancey's Home Page

Maintained by ACLR. Please e-mail your suggestions for additions and changes to wyancey@aclrsbs.com.

External Auditing

• Amadeus
• American Institute of Certified Public Accountants (AICPA)
• Audit Committee Institute...KPMG
• Auditing and Fraud Examination...taxsites.com
• AuditNet ...Jim Kaplan
• Auditor General of Canada
• Bob Jensen's Threads on Accounting Fraud, Forensic Accounting, Securities Fraud, and White Collar Crime
• Center for Audit Quality ...founded by AICPA and large accounting firms
• Committee of  Sponsoring Organizations of Treadway Commission (COSO)
• Engagement Management Software for Auditing ...Will Yancey's links
• Financial Accounting Standards Board (FASB) ...USA
• Forensic CPA Society
• Government Accountability Office (GAO) ...agency of the US Congress
• GAO Government Auditing Standards
• Institute of Chartered Accountants in England and Wales (ICAEW)
• International Accounting Standards Board (IASB)
• International Chamber of Commerce (ICC)
• International Federation of Accountants (IFAC)
• International Auditing and Assurance Standards Board (IAASB)
• International Organization of Supreme Audit Institutions (INTOSAI)
• Materiality in Auditing ...Will Yancey's links
• Pleier Corporation ...publish guides for auditors
• Public Company Accounting Oversight Board (PCAOB)
• Sampling in Financial and Internal Audits ...Will Yancey's links

Internal Auditing and Fraud Auditing

• ACL and IDEA Information Resources ...generalized audit software (GAS) teaching resources by Terri Herron, University of Montana
• American Institute of Professional Bookkeepers (AIPB)
• Articles on Internal Auditing and Fraud Investigation ...Mark R. Simmons
• Association of Certified Forensic Investigators of Canada (ACFI)
• Association of Certified Fraud Examiners (ACFE)
• Association of College and University Auditors
• Association of Healthcare Internal Auditors (AHIA)
• Auditing and Fraud Examination...taxsites.com
• AuditSoftware.net ...Rich Lanza
• Bank Internal Auditing
• Best Practices, LLC
• Canaudit, Inc.
• Compliance Exchange
• Compliance Week
• Compliance Workshop
• ComplyXL ...Lyquidity Solutions LLC
• Control Solutions International
• Data Analysis Technology for the Audit Community ...Mark J. Nigrini
• Benford's Law
• Sarbanes-Oxley Seminar
• Using Microsoft Access for Data Analysis and Interrogation
• Data Mining ...Will Yancey's links
• EZ-R Stats
• Fraud Glossary ...David McNamee, M2C Consulting
• Fraud Magazine ...published by Association of Certified Fraud Examiners (ACFE)
• FraudRunner ...Accountant's World
• Government Accountability Office (GAO) ...agency of the US Congress
• Information Systems Audit and Control Association (ISACA)
• Institute of Internal Auditors (IIA)
• IIA Audit Learning
• ITAudit
• Popular Internal Audit Guidance Downloads
• Institute of Management and Administration (IOMA) ...a BNA company
• Insurance Accounting & Systems Association (IASA)
• Integrity Partners
• Intergovernmental Audit Forums
• Internal Audit Scotland
• Internal Auditing World Wide Web (IAWWW)
• Internal Control Resources ...J. Storres
• International Compliance Association
• IT Governance Institute (ITGI)
• KnowledgeLeader ...a subscription-based website by Protiviti, formerly KnowlegeSpace by Arthur Andersen
• MIS Training Institute ...sponsors annual MIS SuperStrategies conference
• Money Laundering and Financial Crimes ...Will Yancey's links
• National Fraud Information Centre ...UK
• OpenPages
• Orange County, Florida Internal Audit Department - Internal Controls
• Understanding Internal Controls
• Osterio Group
• Payables ...Will Yancey's links
• Respondanet ...world-wide anti-corruption efforts
• Sampling in Financial and Internal Audits ...Will Yancey's links
• Six Sigma ...iSixSigma
• University of Illinois, Office of University Audits - Audit Manual
• Vigilar ...information security consulting and software

Internal Controls for Non-profit and Governmental Organizations

• Education and Nonprofit Publications ...PricewaterhouseCoopers
• General Accountability Office (GAO)
• Government Auditing Standards (2003 Revision) ...GAO-03-673G "The Yellow Book"
• Guidance on Complying with Government Auditing Standards Reporting Requirements for the Report on Internal Control for Audits of Certain Entities Subject to the Requirements of the Sarbanes-Oxley Act of 2000 and Government Auditing Standards
• National Council of Nonprofit Associations (NCNA)
• Financial Accountability and Audit Committees
• New York State Office of Attorney General, Charities Bureau
• Internal Controls and Financial Accountability for Not-for-Profit Boards

Sarbanes-Oxley Requirements

• 404 Institute ...KPMG
  • A Framework for Evaluating Process/Transaction-Level Exceptions and Deficiencies, version 1, October 28, 2004.
• Beat Sarbanes-Oxley ...SOX templates
• Inside Sarbanes Oxley ...Inside Compliance Network
• IT Control Objectives for Sarbanes-Oxley ...Information Systems Audit and Control Association (ISACA)
• Oversight Systems
• Public Company Accounting Oversight Board (PCAOB) ...created by the Sarbanes-Oxley Act of 2002
• PCAOB Staff Questions and Answers ...including comments on Sarbanes-Oxley Section 404 internal control reports
• Sarbanes-Oxley 101
• Sarbanes Oxley Edition
• Sarbanes-Oxley Act of 2002 - Conference Report on H.R. 3763, July 24, 2002
• Sarbanes-Oxley Compliance Journal ...Simplex Knowledge Company
• Sarbanes-Oxley Conference and Exposition ...The Institute for Financial Excellence (TIFE)
• Sarbanes-Oxley Forum
• Sarbanes-Oxley KnowHow ...BNet
• Securities and Exchange Commission (SEC)
• Advisory Committee on Smaller Public Companies ...final report April 23, 2006
• Roundtable on Implementation of Internal Control Reporting Provisions ...public meeting held April 13, 2005
• SOX-Online

Non-US Initiatives Similar to Sarbanes-Oxley

• Company Law Reform White Paper, March 2005 ...UK Department of Trade and Industry
• European Union - Eighth Directive on Company Law
• Ontario Securities Commission

Risk-Based Auditing

• Advisor Update - Corporate Compliance ...Advisor Media
• Azilon
• INARMA Security
• Audit Analytics ...IVES Inc.
• Enterprise Risk Services ...Deloitte & Touche - UK
• Internal Auditing: A Risk-based Approach ...David M. Griffiths
• Internal Fraud Vulnerability Assessment Tool (IFVAT) ...CVA Solutions, Inc.
• Methodware Limited
• Osterio Group
• Paisley Consulting - AutoAudit and Risk Navigator
• Protiviti, Inc. ...a subsidiary of Robert Half International
• KnowledgeLeader ...formerly Arthur Andersen's KnowledgeSpace, now managed by Protiviti
• Risk Assessment and Risk Management ...David McNamee
• Risk Audit Limited ...London
• Risk Based Audit Framework (RBAF) ...Treasury Board of Canada
• Risk Based Auditing for Internal Auditors ...David McNamee
• Risk Based Auditing Software ...Internal Audit Software Ltd
• Risk Management Association ...formerly Robert Morris Associates

Risk Management

• Axentis LLC
• Business Risk Management Ltd.
• CIFT ...IncisiveMedia PLC
• Consumer Credit Research Group ...David J. Hand, Imperial College
• Fuld-Gilad-Herring Academy of Competitive Intelligence
• Global Association of Risk Professionals
• Institute of Risk Management ...UK
• IFCI Risk Institute ...International Finance & Commodities Institute (IFCI)
• Kroll ...risk consulting company
• Liquid Engines
• Palisade Software - Braincel risk analysis software
• Risk Alert: The Business Condition Analyst ...J.E.Boritz Consultants Ltd.
• Risk Center
• Risk Institute
• Risk Metrics
• Risk Publications ...IncisiveMedia PLC
• Risk World
• Topves ...Willem Top
• Zurich IC Squared

Engagement Management Software for Audits

• ACBA Audit Software
• Amadeus
• Audit Leverage ...IAD Solutions
• Caseware International
• CPA Software - CPADocument Manager
• Creative Solutions
• ePace! Software
• Immediatech - GoFileRoom
• Paisley Consulting - AutoAudit
• PPC ... a division of Thomson RIA
• ProSystemfx ...a division of CCH