INTOSAI Guidance for Good Governance (INTOSAI GOV) resource Guides OCEG Reviewed
INTOSAI GOV 9100-9199 - Internal control
INTOSAI GOV 9200-9299 - Accounting standards
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Policy Statement on Corporate Governance (TIAA-CREF, 5th Ed, 2007) resource Books / Publications OCEG Reviewed
Introduction: This is the fifth edition of this Policy Statement, which is reviewed and revised periodically by the TIAA and CREF boards of trustees. The TIAA and CREF boards have delegated oversight of TIAA-CREF’s corporate governance program, including development and establishment of policies, to the joint Committee on Corporate Governance and Social Responsibility, which is composed of independent trustees.
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SEC, Investment Advisor Codes of Ethics, Final Rule (2004) resource National Regulations OCEG Reviewed
Summary: The Securities and Exchange Commission is adopting a new rule and related rule amendments under the Investment Advisers Act of 1940 that require registered advisers to adopt codes of ethics. The codes of ethics must set forth standards of conduct expected of advisory personnel and address conflicts that arise from personal trading by advisory personnel. Among other things, the rule requires advisers' supervised persons to report their personal securities transactions, including transactions in any mutual fund managed by the adviser.
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Talking Governance: Board Shareowner Communications on Executive Compensation (Deloitte, Millstein Center, 2008) resource White Papers OCEG Reviewed
Abstract: Shareowners and boards have been actively debating the need for better dialogue on company-specific governance matters. The dialogue has been reenergized by the proliferation of "say on pay" proposals calling for an advisory vote on executive compensation. Despite this call for action, there has been very little analysis focused on the practical application of board-shareowner communication models.
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Board Responsibilities and Creating Value: Demonstrating Leadership and Accountability (ICAEW, 2006) resource White Papers OCEG Reviewed
This discussion paper describes traditional business practice, cultural norms and differences in behaviour between US and UK market participants.
The Institute of Chartered Accountants England and Wales, June 2006
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COSO, Internal Control - Integrated Framework Guidance on Monitoring, Internal Control Systems, Volume III - Application Techniques (Exposure Draft, June 2008) resource Guides OCEG Reviewed
Public Comment Period Closed August 15, 2008
This volume (Application Techniques or Volume III) of COSO’s Guidance on Monitoring Internal Control Systems illustrates techniques used by organizations in applying principles outlined in Volume II (the Guidance).
This material is designed to be useful to those seeking to apply internal control monitoring techniques.
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COSO, Internal Control - Integrated Framework, Guidance on Monitoring Internal Control Systems: Volume II - Guidance (Exposure Draft, 2008) resource Guides OCEG Reviewed
COSO Exposure Draft, June 2008. Public Comment Period Closed August 15, 2008
The primary factor leading to the development of this guidance was the observation by COSO that many organizations were not effectively utilizing the monitoring component. Some organizations had effective monitoring in certain areas, but were not optimizing the results of that monitoring to support their conclusions about the effectiveness of internal control.
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From internal control to enterprise risk management (2005) resource Articles OCEG Reviewed
A truly comprehensive framework requires five components: (1) the establishment and maintenance of a sound control environment (corporate culture): (2) the regular, ongoing assessment of risk, (3) the design, implementation, and maintenance of control-related policies and procedures to compensate for identified risks; (4) adequate communication; and 5) the regular, ongoing monitoring of control-related policies and procedures to ensure that they continue to function as designed and to ensure that identified problems are handled appropriately.
Government Fi
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FDIC Financial Institution Letter - Corporate Codes of Conduct: Guidance On Implementing An Effective Ethics Program (2005) resource Agency Guidances OCEG Reviewed
The Federal Deposit Insurance Corporation (FDIC) reminds financial institutions of the importance of written standards to promote honest and ethical conduct, compliance with applicable rules and regulations, and accountability in adhering to a corporate code of conduct or ethics policy.
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