Internal Control Articles
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This section of the Internal Control Resources Web page contains articles related to internal control. Bookmark this page and return periodically to catch the latest articles.
General
Internal Control Components (University of Minnesota)
Internal Audit Best Practices (Texas State Auditor's Office)
Internal Audit Objectives (Mark R. Simmons)
A COSO Audit Process Outline (Mark R. Simmons)
COSO - The Framework for Internal Control: A Strategic Approach to Internal Audits (Mark R. Simmons)
Articles on Internal Auditing and Fraud Investigation (Mark R. Simmons)
Fraud Reduction & Prevention: What Your Don't Know May Hurt You! (Business Risks International)
It's Time to Revisit Internal Controls (US Banker)
Internal Control Guide For Managers (Virginia Polytechnic Institute and State University)
Tutorial On The Internal Control Structure (Cleveland State University)
The Major Elements of an Internal Control Process - IFCI RISK INSTITUTE
STATEMENT ON INTERNAL CONTROL - THE INSTITUTE OF INTERNAL AUDITORS MALAYSIA
Banking
Framework for the Evaluation of Internal Control Systems (Basle Committee on Banking Supervision) (PDF format)
Summary of the Basle Committee's "Framework for the Evaluation of Internal Control Systems"
Standards of Sound Business & Financial Practices (Canada Deposit Insurance Corporation)
Securities
Risk Management & Internal Controls Concerns from the Perspective of an FCM/Dealer & a Counterparty (Commodity Futures Trading Commission) (WP5.1 in .ZIP)
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