AICPA, Recently Issued Technical Questions and Answers resource Organizations & Associations OCEG Reviewed
The questions and answers in this section are not sources of established authoritative principles. This material is based on selected practice matters identified by the staff of the AICPA's Technical Hotline and various other bodies within the AICPA.
Aligning COBIT 4.1, ITIL V3 and ISO/IEC 27002 (2008) resource White Papers OCEG Reviewed
The briefing applies generally to all IT best practices but focuses on three specific practices and standards that are becoming widely adopted around the world. It has been updated to reflect the latest versions:
• ITIL V3Published by the UK government to provide a best practice framework for IT service management
• Cobi T 4.1Published by ITGI and positioned as a high-level governance and control framework
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American Society for Quality resource Organizations & Associations Member contributionOCEG Reviewed
A professional association advancing learning and quality improvement for businesses.
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An Executive Guide to Corporate Defence Management (CDM) (2006) resource White Papers OCEG Reviewed
In these changing times the constantly evolving challenges facing corporations are giving rise to ongoing turbulence in the corporate world, and there are indications of ominous times ahead. Defending a corporation requires far more than simply concentrating on security or legal defence, to help ensure survival contemporary corporate defence requires a far more comprehensive brief.
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An Integrated Approach to Managing Governance, Risk, and Compliance (SAP, 2006) resource White Papers OCEG Reviewed
Today’s business climate is complex and increasingly difficult to predict. Stakes are rising in a global market in which competition is fierce and brand loyalty is fickle. Across all industries, companies are grappling with high expectations and margin pressures. And at the same time, businesses face unprecedented numbers of legal, regulatory, and business partner mandates, as well as value chain requirements that affect nearly every aspect of their operations.
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An opportunity for transformation: How internal audit helps contribute to shareholder value (2008) resource White Papers OCEG Reviewed
Rapidly accelerating pressures fuel the need for internal audit to transform its thinking from financial controls-centric to shareholder value-centricand to drive efficiency into traditional internal audit processes.
This PwC whitepaper examines key topics for internal audit transformation:
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- It’s time to question the internal audit status quo
- The shareholder value challenge
- How to unleash the power of internal audit
ANSI - ISO Programs resource Organizations & Associations OCEG Reviewed
The International Organization for Standardization (ISO) is a worldwide federation of national standards bodies from more than 145 countries, one from each country. ISO is a non-governmental organization established in 1947 and based in Geneva, Switzerland. Its mission is to promote the development of standardization and related activities in the world with a view to facilitating the international exchange of goods and services, and to developing cooperation in the spheres of intellectual, scientific, technological and economic activity.
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AON, Code of Business Conduct resource Examples OCEG Reviewed
The Board of Directors has adopted the Aon Code of Business Conduct which sets forth the minimum standard of conduct required of all employees, officers and directors. The Code as well as other corporate policies form the foundation of a comprehensive corporate compliance program. The Code and our policies cover many topics, including antitrust and competition law, conflicts of interest, anti-bribery, privacy, financial reporting, OFAC compliance, protection of confidential information, and compliance with all laws and regulations applicable to the conduct of our business.
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APQC Process Classification Framework resource Agency Guidances Member contributionOCEG Reviewed
THE FRAMEWORK FOR PROCESS IMPROVEMENT
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ARRA and Single Audits: Addressing the Risks and Challenges (2010) resource Articles OCEG Reviewed
This articles discusses the process of an OMB A-133 audit and developing an audit strategy.
CPA Journal, May 2010



