The Center for Audit Quality (CAQ) has issued a comment letter regarding the proposed changes to the Internal Control-Integrated Framework of COSO. Of particular benefit is the proposed codification of internal control concepts from the 1992 Framework into 17 principles, with supporting attributes.

This white paper, available through CFO.com and sponsored by BWise, discusses the pivotal role that internal audit plays in the organization by understanding and helping address key governance and ethics risks.

This article in The CPA Journal discusses how internal audit can identify and mitigate risk.

The AICPA and COSO have released a two-part podcast series discussing COSO’s proposed revisions to its internal control framework. Part II discusses the importance of the proposed updated objectives and how organizations can benefit from implementing the framework. Comments are open until the end of March 2012.

The AICPA and COSO have released a two-part podcast series discussing COSO’s proposed revisions to its internal control framework. Part I discusses the basics of the framework and its 17 principles. Comments are open until the end of March 2012.

Don't wait for a disaster before you learn about information security — you need a proactive strategy to ensure your systems and precious business data are secure. This webcast will teach you 12 critical information security control practices and how to implement them in the form of a do-it-yourself information security review.

Association events and seminars bring CGAs, students and other professionals together for valuable learning and networking. The Events pages present detailed descriptions of PD opportunities and special events around Alberta as well ...

Your competitive advantage starts here! No matter what sector of business you’ve chosen as your focus, CGA-BC’s Professional Development seminars can help you take your career and your organization to new heights.

It is in the public interest that members, firms and members of assurance teams be independent of assurance clients. This independence is necessary in order to provide a reasonable level of assurance that any engagement conducted and subsequent report issued is grounded on professional judgment that is free of conflict of interest or bias.

This article addresses the topic of ethics and financial reporting in a post-Enron environment and brings to light issues that all of us in the accounting profession must pay attention to. The business environment in the US and Canada, as well as in much of the world, is reeling from the revelation of several financial...