"Putting COSO Theory into Practice," Tone at the Top, The Institute of Internal Auditors, November 2005 (PDF).
http://www.theiia.org/download.cfm?file=42122
"The Treasurer's Role in Leading Companies Down the ERM Path to Better Corporate Governance," Joseph Neu, CFOdirect Network/TreasuryCompliance.com, Sept. 2004
http://www.cfodirect.com/cfopublic.nsf/aOpenContent?OpenAgent&content=/cfopublic.nsf/
vContent/MSRA-659QSM?open
"Bringing ERM into Focus," Christy Chapman, Internal Auditor, June 2003
http://www.theiia.org/iia/index.cfm?doc_id=4229
"Managing Risk from the Mailroom to the Boardroom," Tone at theTop, The Institute of Internal Auditors, June 2003 (PDF)
http://www.theiia.org/download.cfm?file=52564
"What is COSO? Defining the Alliance That Defined Internal
Control," by Financial Executives Research Foundation,
April 2003
http://www.fei.org/rfbookstore/PubDetail.cfm?Pub=146
"COSO Back in the Limelight," by Mike Bridge and
Ian Moss, PricewaterhouseCoopers Perspectives on Financial
Services, April 2003
http://www.pwc.com/extweb/indissue.nsf/docid/41D0EC9E16678147CA256D030038030B
"Preparing for Internal Control Reporting," Executive
Summary by Ernst & Young, Spring 2003
http://www.ey.com/global/Content.nsf/US/AABS_-_Assurance_-_Audit_Committee_-_Preparing_for_Internal_Control_Reporting
"Guide to the Sarbanes-Oxley Act: Internal Control Reporting
Requirements," Protiviti, Inc, March 2003
http://www.protiviti.com/portal/site/pro-us/?pgTitle=Sarbanes-Oxley%20Section%2020404%20FAQs
"The Business Reporting Model of the Future," The
CPA Letter, Education section, November 2002
http://www.aicpa.org/pubs/cpaltr/nov2002/supps/edu1.htm
"Beyond Traditional Audit Techniques," Paul E. Lindow
and Jill D. Race, Journal of Accountancy, July 2002
http://www.aicpa.org/pubs/jofa/jul2002/lindow.htm
"COSO Launches New Study to Provide Guidance on Assessing and
Managing Enterprise Risks," American Accounting Association,
January 2002, Rutgers University Web site
http://accounting.rutgers.edu/raw/aaa/newsarc/cosostudy2.htm
"COSO Introduces Web site," Accounting Education
News,
Spring 2000
http://accounting.rutgers.edu/raw/aaa/aen/spring00/item06.htm
"COSO Study on Fraud in Financial Reporting," by
Carlo di Florio, The 9th International Anti-Corruption
Conference, The Papers, October 1999
http://www.transparency.org/iacc/9th_iacc/papers/day3/ws7/d3ws7_cdflorio.html
"Does Your Control System Pass the COSO Test?", Tone
at the Top,
The Institute of Internal Auditors, March 1998. (PDF)
http://www.theiia.org/download.cfm?file=57080
"COSO Based Auditing," by Mark R. Simmons, The Internal
Auditor, December 1997
http://www.cwu.edu/~atkinsom/coso.htm
"What is COSO: Background and Events Leading to Internal
Control-Integrated Framework," Published by The Committee
of Sponsoring Organizations (COSO) of The National Commission
of Fraudulent Financial Reporting the (Treadway Commission),
Excerpted from: Appendix A of Internal Control - Integrated
Framework (1992)
http://www.dartmouth.edu/~msimmons/internal-auditing/cosois.htm
"COSO and Self-Assessment," PowerPoint presentation
by David B. Crawford, CIA, CPA, Audit Manager, The University
of Texas System Audit Office
http://www.utsystem.edu/aud/Links/coso.ppt |