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| 8/15/2008 | The Committee of Sponsoring Organizations of the Treadway Commission (COSO) | COSO Guidance on Monitoring |
| 7/25/2008 | American National Standards Institute | ISO Draft International Standard (DIS) 31000 - Risk Management |
| 7/18/2008 | Office of Management and Budget (OMB) | OMB Standard Occupational Classification Policy Committee's Recommendations |
| 6/13/2008 | U.S. Department of Treasury | Department of Treasury’s Advisory Committee on the Auditing Profession |
| 2/27/2008 | Representatives of Internal Audit Services | RIAS Position Statement: Principles and Practices of Audit Committees (PDF 71KB) |
| 4/30/2008 | International Federation of Accountants | IFAC ISA 265 - Communicating Deficiencies in Internal Control and Related Conforming Amendments to Other ISAs.
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| 3/31/2008 | Organization of Economic Co-operation and Development | OECD Consultation Paper |
| 12/17/2007 | Public Company Accounting Oversight Board | Preliminary Staff Views (PDF, 35KB) |
| 11/28/2007 | International Federation of Accountants | IAASB Consulting Paper - Proposed Strategy for 2009-2011 (PDF, 35KB) |
| 10/31/2007 | The Committee of Sponsoring Organizations of the Treadway Commission (COSO) | Guidance on Monitoring on Internal Control Systems (PDF, 60KB) |
| 10/18/2007 | International Federation of Accountants | IESBA - IFAC Exposure Draft (PDF, 43KB) |
| 9/27/2007 | Information Systems and Control Association | IT Assurance Framework (ITAF) Exposure Draft (PDF, 47KB) |
| 7/18/2007 | Security and Exchange Commission | SEC Release Nos. 33-8811; 34-55930; File No. S7-24-06, Definition of Significant Deficiency (PDF, 100KB) |
| 7/12/2007 | Security and Exchange Commission | SEC Release No. 34-55912; File No. PCAOB-2007-02, Additional Solicitation of Comments on the Filing of Proposed Rule on Auditing Standard No. 5 Exposure Draft (PDF, 102KB) |
| 3/30/2007 | International Federation of Accountants | IFAC ISA 610, The Auditor's Consideration of the Internal Audit Function (PDF, 71KB) |
| 2/26/2007 | Public Company Accounting Oversight Board | The IIA responds to PCAOB, (PDF, 170KB)
Attachment B: The IIA responds to SEC, (PDF, 134KB)
Attachment C: GAIT (ITGC) Executive Summary Report, (PDF, 1766KB) |
| 2/26/2007 | Security and Exchange Commission | The IIA responds to SEC, (PDF, 134KB)
Attachment B: The IIA responds to PCAOB, (PDF, 170KB)
Attachment C: GAIT (ITGC) Executive Summary Report, (PDF, 1766KB) |
| 9/18/2006 | Security and Exchange Commission | U. S. SEC Concept Release on Sarbanes-Oxley 404: Management's Reports on Internal Control Over Financial Reporting (PDF 179KB) |
| 8/15/2006 | Government Auditing Standards | Government Auditing Standards (GAGAS) 2006 Revision Exposure Draft. (PDF 90KB) |
| 6/30/2006 | Information Systems and Control Association | IT Control Objectives for Sarbanes-Oxley |
| 5/01/2006 | Security and Exchange Commission | SEC on Second Year Experiences
Additional Information: - Year 2 SOX Implementation Results (PDF, 1.74MB)
- Sarbanes-Oxley Section 404: A Guide for Management by Internal Control Practitioners (PDF, 780KB)
- Additional Issues of Interest to be Considered (PDF, 22KB)
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| 4/14/2006 | International Federation of Accountants | IFAC Exposure Code of Conduct (PDF 84KB) |
| 1/19/2006 | Security and Exchange Commission | SEC: Proposed Rule on Auditing Standard No. 4, Reporting on Whether a Previously Reported Material Weakness Continues to Exist (PDF, 137KB) |
| 10/28/2005 | Basel Committee | Exposure Draft - Enhancing Corporate Governance for Banking Organizations (PDF 128KB) |
| 6/29/2005 | Ontario Securities Commission (OSC) | Comments on Proposed Instruments 52-109 and 52-111 Attachment B - Internal Auditing Role in Sections 302 - 404 (PDF)
Attachment C - Sarbanes-Oxley 404 Work: Looking at the Benefits (PDF)
Attachment D - The IIA submission to the Security and Exchange Commission response (PDF)
Attachment E - Practical Considerations Regarding Internal Control Options (PDF) |
| 3/31/2005 | Security and Exchange Commission | The IIA's Response Letter to the SEC (PDF, 52KB) Internal Auditing's Role in Sections 302 & 404 (PDF, 132KB) Sarbanes-Oxley 404 Work: Looking at the Benefits (PDF, 297KB) |
| 11/29/2004 | The Board of Environmental Health and Safety Auditors Certifications (BEAC) | All Appropriate Inquiry Comments Roundtable
Attachment A - Auditing Roundtable Members
Attachment B - BEAC Certification Criteria |
| 10/15/2004 | American Institute of Certefied Public Accountants | The IIA Responds to the AICPA
AICPA Questions |
7/12/2004 | Open Compliance and Ethics Group | The IIA UK & Ireland Respond to the OCEG Foundation Guidelines Exposure Draft |
7/12/2004 | CIO Executive Council | The IIA Responds to CIO |
7/01/2004 | International Organization of Supreme Audit Institutions | INTOSAI's Guidelines for Internal Control Standards for the Public Sector |
| 5/26/2004 | The Institute of Internal Auditors | Internal Auditing's Role in Sections 302 and 404 of the U.S. Sarbanes-Oxley Act of 2002 |
5/17/2004 | Security and Exchange Commission | SEC Release No. 34-49544; File No. PCAOB-2004-003 |
4/15/2004 | Ontario Securities Commission (OSC) | Comments on Proposed Multilateral Policy 58-201 |
2/05/2004 | Organization of Economic Co-operation and Development | Exposure Draft: OECD Principles of Corporate Governance - January 2004 |
1/30/2004 | Nevada Gaming Control Board | Draft CPA MICS Compliance Reporting Requirement: Utilization of Internal Audit |
11/21/2003 | Public Company Accounting Oversight Board | An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements Summary of the Standard's requirements Comparison of The IIA's Recommendations to the PCAOB and its Final Release of "An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements" |
11/15/2003 | International Federation of Accountants | Proposed Revised International Standard on Auditing 240 "The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements" |
10/31/2003 | Standards Australia | Risk management (Revision of AS/NZS 4360:1999) by The Institute of Internal Auditors - Australia |
10/24/2003 | House Government Reform Committee
(Subcommittee on Technology, Information Policy) | Corporate Information Security Accountability Act of 2003 (CISAA) Comments on CISAA Draft Security Standards Presentation |
10/14/2003 | Pricewater-
houseCoopers | COSO: Enterprise Risk Management Framework |
9/30/2003 | International Federation of Accountants | Review of Interim Financial Information Performed by the Auditor of the Entity |
9/24/2003 | Ontario Securities Commission | Comments on Proposed Instruments 52-108, 52-109, 52-110 (English language)
Comments on Proposed Instruments 52-108, 52-109, 52-110 (French translation) |
8/29/2003 | American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants | The IIA Responds to the Proposed AICPA/CICA Privacy Framework (Exposure Draft) |
8/22/2003 | International Federation of Accountants | To Enhance Firm Quality Control |
7/31/2003 | U.S. General Accounting Office | GAO study on the Oversight of Major Securities Markets |
7/31/2003 | Information Systems and Control Association | IS Auditing Standard on Audit Charter |
5/21/2003 | American Institute of Certified Public Accountants | Omnibus Proposal of Professional Ethics Division Interpretations and Rulings |
5/12/2003 | American Institute of Certified Public Accountants | Auditing on an Entity's Internal Control Over Financial Reporting and Reporting on an Entity's Internal Control Over Financial Reporting (new SAS and SSAE) |
5/12/2003 | Public Company Accounting Oversight Board | Statement Regarding the Establishment of Auditing and Other Professional Standards |
2/18/2003 | Security and Exchange Commission | Standards Relating to Listed Company Audit Committees |
1/13/2003 | Security and Exchange Commission | Strengthening the Commission's Requirements Regarding Auditor Independence |
11/27/2002 | Security and Exchange Commission | Disclosure Required by Sections 404, 406 and 407 of the Sarbanes-Oxley Act of 2002 |
11/25/2002 | Security and Exchange Commission | Proposed Rules for Improper Influence on Conduct of Audits |
| 11/21/2002 | New York Stock Exchange | Corporate Accountability and Listing Standards - Commentary Wording on Internal Auditing |
11/18/2002 | Critical Infrastructure Protection Board | National Strategy to Secure Cyberspace |
8/28/2002 | Asian Pacific Economic Corpo
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